EB-1C Dismissed — Import/Distribution (2014): did not establish a qualifying relationship with the

Decision Summary

The appeal was dismissed because the petitioner failed to establish a qualifying relationship with the foreign employer due to inconsistent evidence. The petitioner's tax documents contradicted its claimed ownership structure, listing the beneficiary as the 100% owner instead of the foreign entity. The amended tax returns submitted on appeal were insufficient as the petitioner did not explain the discrepancy or prove they were properly filed with the IRS.

Criteria Discussed

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