dismissed EB-1C

dismissed EB-1C Case: Restaurant

๐Ÿ“… Date unknown ๐Ÿ‘ค Company ๐Ÿ“‚ Restaurant

Decision Summary

The appeal was dismissed because the petitioner failed to establish that the beneficiary would be employed in a primarily managerial or executive capacity. The director concluded that the evidence did not demonstrate that the beneficiary's proposed role would consist primarily of qualifying duties, as opposed to performing the day-to-day tasks necessary to operate the business.

Criteria Discussed

Managerial Capacity Executive Capacity

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U.S. Department of Homeland Security 
U.S. Citizenship and Immigration Services 
identifying, data deleted to 
 Ofice of~dmrilstratlve Appeals, MS 2090 
prevent clearly unwananted 
Wash~ngton, DC 20529-2090 
invasion of persona\ privacy 
 U. S. Citizenship 
and Immigration 
PUBLIC COPY 
\\ 
SRC 07 232 50787 
PETITION: 
 Immigrant Petition for Alien Worker as a Multinational Executive or Manager Pursuant to 
Section 203(b)(l)(C) of the Immigration and Nationality Act, 8 U.S.C. 9 1153(b)(l)(C) 
ON BEHALF OF PETITIONER: 
INSTRUCTIONS: 
This is the decision of the Administrative Appeals Office in your case. All documents have been returned to 
the office that originally decided your case. Any further inquiry must be made to that office. 
If you believe the law was inappropriately applied or you have additional information that you wish to have 
considered, you may file a motion to reconsider or a motion to reopen. Please refer to 8 C.F.R. ยง 103.5 for 
the specific requirements. All motions must be submitted to the office that originally decided your case by 
filing a Form I-290B, Notice of Appeal or Motion, with a fee of $585. Any motion must be filed within 30 
days of the decision that the motion seeks to reconsider or reopen, as required by 8 C.F.R. 103.5(a)(l)(i). 
%John F. Grissom 
Acting Chief, Administrative Appeals Office 
Page 2 
DISCUSSION: The Director, Texas Service Center, denied the employment-based petition. The 
matter is now before the Administrative Appeals Office (AAO) on appeal. The appeal will be 
dismissed. 
The petitioner filed the instant immigrant petition to classify the beneficiary as a multinational 
executive or manager pursuant to section 203(b)(l)(C) of the Immigration and Nationality Act (the 
Act), 8 U.S.C. 4 1153(b)(l)(C). The petitioner is a corporation organized in the State of Florida that 
is operating as a restaurant. Under the present petition, the petitioner seeks to employ the 
beneficiary as its president.' 
The director denied the petition, concluding that the petitioner had not established that the 
beneficiary will be employed in the United States in a primarily managerial or executive capacity. 
The petitioner subsequently filed an appeal. The director declined to treat the appeal as a motion and 
forwarded the appeal to the AAO for review. On appeal, counsel for the petitioner contends that the 
director's decision is in error and submits a brief in support of the petitioner's appeal. 
Section 203(b) of the Act states in pertinent part: 
(1) 
 Priority Workers. -- Visas shall first be made available . . . to qualified immigrants 
who are aliens described in any of the following subparagraphs (A) through (C): 
(C) 
 Certain Multinational Executives and Managers. -- An alien is 
described in this subparagraph if the alien, in the 3 years 
preceding the time of the alien's application for classification 
and admission into the United States under this subparagraph, 
has been employed for at least 1 year by a firm or corporation 
or other legal entity or an affiliate or subsidiary thereof and 
who seeks to enter the United States in order to continue to 
render services to the same employer or to a subsidiary or 
affiliate thereof in a capacity that is managerial or executive. 
The language of the statute is specific in limiting this provision to only those executives and 
managers who have previously worked for the firm, corporation or other legal entity, or an affiliate 
or subsidiary of that entity, and are coming to the United States to work for the same entity, or its 
affiliate or subsidiary. 
1 
It is noted that the on March 13, 2006, petitioner filed an 1-140 immigrant petition seeking to employ the beneficiary as 
its general manager (receipt no. SRC 06 124 52628). U.S. Citizenship and Immigration Services (USCIS) denied the 
petition on November 14, 2006. 
Page 3 
A United States employer may file a petition on Form 1-140 for classification of an alien under 
section 203(b)(l)(C) of the Act as a multinational executive or manager. No labor certification is 
required for this classification. The prospective employer in the United States must furnish a job 
offer in the form of a statement that indicates that the alien is to be employed in the United States in 
a managerial or executive capacity. Such a statement must clearly describe the duties to be 
performed by the alien. See 8 C.F.R. 5 204.50)(5). 
At issue in this proceeding is whether the beneficiary will be employed in a primarily managerial or 
executive capacity by the United States entity. 
Section 101 (a)(44)(A) of the Act, 8 U.S.C. 5 1 101 (a)(44)(A), provides: 
The term "managerial capacity" means an assignment within an organization in which the 
employee primarily 
(i) 
 manages the organization, or a department, subdivision, function, or 
component of the organization; 
(ii) 
 supervises and controls the work of other supervisory, professional, or 
managerial employees, or manages an essential function within the 
organization, or a department or subdivision of the organization; 
(iii) 
 if another employee or other employees are directly supervised, has 
the authority to hire and fire or recommend those as well as other 
personnel actions (such as promotion and leave authorization), or if no 
other employee is directly supervised, functions at a senior level 
within the organizational hierarchy or with respect to the function 
managed; and 
(iv) 
 exercises discretion over the day to day operations of the activity or 
function for which the employee has authority. A first line supervisor 
is not considered to be acting in a managerial capacity merely by 
virtue of the supervisor's supervisory duties unless the employees 
supervised are professional. 
Section 101(a)(44)(B) of the Act, 8 U.S.C. 5 1 lOl(a)(44)(B), provides: 
The term "executive capacity" means an assignment within an organization in which the 
employee primarily 
(i) 
 directs the management of the organization or a major component or 
function of the organization; 
Page 4 
(ii) 
 establishes the goals and policies of the organization, component, or 
function; 
(iii) 
 exercises wide latitude in discretionary decision making; and 
(iv) 
 receives only general supervision or direction from higher level 
executives, the board of directors, or stockholders of the organization. 
In an addendum to the Form 1-140, Immigration Petition for Alien Worker, filed on July 25, 2007, 
the petitioner provided the following description of the beneficiary's duties in the United States: 
As president, [the beneficiary] directs and oversees the management of [the U.S. 
company] and fully supervises the implementation of the company's corporate goals 
and strategies. [Her] responsibilities include directing and overseeing the functioning 
of [the U.S. company], establishing the company's goals, policies and objectives. 
[She] regularly meets with executives of the foreign company in Venezuela, either in 
person or telephonically, to discuss [the U.S. company's] growth and financial 
development. She confers with the parent company's officials in order to plan 
business objectives, develop organizational policies, coordinate functions and 
operations between departments, and establish responsibilities and procedures for 
attaining objectives. She independently directs the functioning of the various 
corporate departments, specifically the purchasing, computer systems, human 
resources and sales departments. [The beneficiary] has complete discretionary 
authority to direct [the U.S. company's] development and the path the company will 
take to meet, and hopefully, exceed, her set goals and expectations for growth. The 
ultimate authority for the decisions to be made regarding the functioning of the U.S. 
subsidiary falls on [the beneficiary]. [She] reviews financial statements and activity 
reports to determine progress and status in attaining corporate objectives, as well as 
revising objectives and plans in accordance with current market conditions. In 
addition, she directs and coordinates formulations of financial programs to provide 
funding for new or continuing operations so as to maximize returns on investments, 
and increase productivity. [She] also plans and develops industrial, labor, and public 
relations policies designed to improve the company's image and relations with 
customers, employees, and the public. She evaluates the performance of the company 
in order to ensure compliance with established policies and objectives of the 
company. To this end, [the beneficiary] will determine policies regarding the hiring 
of necessary personnel so that the company is fully functioning and profitable. 
The petitioner provided an organizational chart showing that it has eight employees in total. The 
beneficiary as president is at the top of the organizational hierarchy. Under the beneficiary is the 
manager; below him, an assistant manager who supervises a chef and a Chinese specialty cook; and 
below the chef and cook are a waitress, a kitchen helper, and a busboy. The petitioner provided a 
copy of its Florida Form UCT-6, Employer's Quarterly Report, for the first quarter of 2007, which 
confirmed the employment of eight individuals, although two of these workers were not included on 
the organizational chart. 
On August 6, 2007, the director issued a request for further evidence (RFE). Specifically, the 
director requested a dated and signed statement from the U.S. entity describing the beneficiary's 
intended employment in the United States. The director advised that the statement should include 
the position title; a list of all duties with percentage of time spent on each duty; number of 
subordinate employees who report directly to the beneficiary, with a brief description of their job 
titles, duties and educational level, or, if the beneficiary does not supervise other employees, the 
essential function she manages must be specified; and a description of how the reasonable needs of 
the company allows the beneficiary to function primarily as an executive or manager with limited 
staffing. Finally, the director requested copies of the petitioner's most recently filed annual federal 
tax returns. 
In response to the WE, the petitioner submitted the following description of the beneficiary's job 
responsibilities with the U.S. company: 
20% -- Planning, developing and establishing sales and marketing policies and 
objectives of the organization by reviewing activity reports, financial statements 
and market conditions. 
15% -- Determining progress and status in attaining corporate goals by reviewing 
and revising objectives and plans in accordance with current market conditions. 
15% -- Developing marketing and purchasing strategies to maximize profits and 
minimize costs, using periodic and annual reports, budgets and sales forecasts 
prepared by the General Manager and Executive Chef, to ensure that the long- 
range profitable operation and the general direction of the corporation are met; 
[the beneficiary] has been able to expand her market sector by catering to smaller 
restaurants, thus increasing revenue for the company. Future plans include 
delivery options to surrounding cities; 
5% -- Conferring with General Manager to discuss and approve advertising 
placement, duration and costs; 
5% -- Meeting with Accountant to discuss and make decisions regarding all 
financial operations of the company, including working capital, budgets, financial 
forecasts and future investments; 
5% -- Directing the treasury function of the restaurant, including establishing 
financial strategies, banking, risk management and credit arrangements; 
Page 6 
15% -- Conferring with General Manager on issues relating to working capital, 
including bank statements, receivables, inventory, cash, overhead expenses and 
other expenses in order to determine further expansion of the Restaurant; [the 
beneficiary] will exercise complete discretionary authority in making necessary 
changes; 
15% -- Performing financial forecasting, including capital budgeting, cash flow 
analysis, pro forma financial statements, and external financing requirements 
based on review of financial analyses of operations for guiding management, 
including reports which outline the company's income, expenses, and earnings; 
5% -- Weekly conferences between US subsidiary and Parent company to discuss 
short-term objectives as it pertains to long-term goals, and to evaluate financial 
performance of US subsidiary as it relates to profitability. During these 
conferences, issues directly related to the operations of the parent company are 
discussed, where [the beneficiary] is consulted for advice and guidance. 
The petitioner specified that the beneficiary's role within the U.S. company "will be strictly 
executive in nature" and that she "will not be directly responsible for supervision of personnel." In 
response to the request for information relating to the employees who report directly to the 
beneficiary, the petitioner provided the names, educational levels and job descriptions for the 
"general manager" and the "executive chef." The petitioner asserted that these two employees will 
fulfill the duties associated with supervision of the company's personnel, whereas the beneficiary's 
duties "will entail oversight of the business operation itself, specifically overseeing the expansion of 
the company, its profitability and market share." 
The petitioner also submitted its Internal Revenue Service (IRS) Form 1120, U.S. Corporation 
Income Tax Return, for 2007; its IRS Forms 941, Employer's Quarterly Federal Tax Returns, for the 
first quarter in 2008 and all four quarters in 2007; and the beneficiary's Form W-2 for 2007. 
On June 27, 2008, the director denied the petition, concluding that the petitioner had not established 
that the beneficiary will be employed in the United States in a primarily managerial or executive 
capacity. The director noted that the general manager appeared to be a first-line supervisor and that 
there did not seem to be any finction for the assistant manager. The director noted examples of the 
beneficiary's interaction with the chef and other restaurant staff and observed that "lower level 
productive tasks" are also part of the beneficiary's assignment and the beneficiary "is acting more in 
accord with the duties of a sole proprietor rather than an [elxecutive." The director found that "the 
bulk or primary part of the beneficiary's United States assignment consists of the daily productive 
marketing and record-keeping of the firm and the first-line supervision of personnel who are not 
shown to be either managerial or degreed professional." The director noted that the company is no 
longer in its incipient or start-up stage, such that the reasonable needs of the company would dictate 
the beneficiary's involvement in its daily productive tasks or first-line supervision of employees. 
Further, the director observed that even though the petitioner initially claimed that the beneficiary 
Page 7 
"directs the functioning of the various corporate departments," it does not appear possible that a 
company with eight employees would require "various departments." 
On appeal, counsel for the petitioner asserts that since the petitioner seeks to classify the beneficiary 
in an executive rather than managerial capacity, there is no requirement that the beneficiary 
supervises professional or managerial employees, thus the qualifications of other employees are not 
relevant to the classification being sought. Counsel asserts that, since the RFE only called for the 
job descriptions of employees reporting directly to the beneficiary, there was no request for the job 
description of the assistant manager. Counsel disputes the director's characterization of the 
beneficiary's role as "like a sole-proprietor." Counsel contends that the beneficiary's duties fall 
squarely within the definition of an executive because she is "primarily dedicated to decision 
making, and establishing management and operations policies and strategies for the business." 
Counsel emphasizes that all day-to-day decisions regarding the operation of the business lie in the 
discretion of the general manager and executive chef and that the beneficiary does not normally 
participate in the direct supervision of personnel. Counsel points to the beneficiary's job description 
submitted in response to the WE and notes that the beneficiary spends 35% of her time on 
establishing goals and policies of the organization, including those relating to sales and marketing, 
and the remaining 65% of her time on overseeing the overall profitability and continued growth of 
the business. Finally, counsel contends that it is unreasonable to dismiss as inaccurate the 
description of the beneficiary's direction of "various corporate departments" since "departments" 
connote not only groupings of employees, but also separate functions within a corporate 
organization. 
Upon review, the AAO finds that the petitioner has failed to establish that the beneficiary would be 
employed in the United States in a primarily executive or managerial capacity. 
When examining the executive or managerial capacity of the beneficiary, the AAO will look first to 
the petitioner's description of the job duties. See 8 C.F.R. 5 204.5('j)(5). The petitioner's description 
of the job duties must clearly describe the duties to be performed by the beneficiary and indicate 
whether such duties are either in an executive or managerial capacity. Id. 
Beyond the required description of the job duties, USCIS reviews the totality of the record when 
examining the claimed managerial or executive capacity of a beneficiary, including the petitioner's 
organizational structure, the duties of the beneficiary's subordinate employees, the presence of other 
employees to relieve the beneficiary from performing operational duties, the nature of the petitioner's 
business, and any other factors that will contribute to a complete understanding of a beneficiary's actual 
duties and role in a business. 
The statutory definition of the term "executive capacity" focuses on a person's elevated position 
within a complex organizational hierarchy, including major components or functions of the 
organization, and that person's authority to direct the organization. Section 101 (a)(44)(B) of the 
Act, 8 U.S.C. 5 1101(a)(44)(B). Under the statute, a beneficiary must have the ability to "direct the 
management" and "establish the goals and policies" of that organization. Inherent to the definition, 
Page 8 
the organization must have a subordinate level of managerial employees for the beneficiary to direct 
and the beneficiary must primarily focus on the broad goals and policies of the organization rather 
than the day-to-operations of the enterprise. An individual will not be deemed an executive under 
the statute simply because they have an executive title or because they "direct" the enterprise as the 
owner or sole managerial employee. The beneficiary must also exercise "wide latitude in 
discretionary decision making" and receive only "general supervision or direction from higher level 
executives, the board of directors, or stockholders of the organization." Id. 
The AAO does not find persuasive counsel's claim that the beneficiary's duties "fall squarely within 
the definition of an executive." A close examination of the more detailed job description for the 
beneficiary that was submitted in response to the RFE reveals that most of the beneficiary's duties 
fall into two general categories, marketing and financial. For example, the beneficiary's marketing 
duties include "planning, developing and establishing sales and marketing policies and objectives of 
the organization"; "developing marketing and purchasing strategies to maximize profits and 
minimize costs"; "conferring with [gleneral [mlanager to discuss and approve advertising placement, 
duration and costs." Her duties relating to the company's finances include "meeting with 
[alccountant to discuss and make decisions regarding all financial operations of the company"; " of 
the restaurant, including establishing financial strategies, banking, risk management and credit 
arrangements"; "conferring with [gleneral [mlanager on issues relating to working capital, including 
bank statements, receivables, inventory, cash, overhead expenses and other expenses"; and 
"performing financial forecasting, including capital budgeting, cash flow analysis, pro forma 
financial statements, and external financing requirements based on review of financial analyses of 
operations for guiding management, including reports which outline the company's income, 
expenses, and earnings." 
While counsel and the petitioner attempted to mirror the language of the statutory definition of 
"executive capacity" by characterizing the beneficiary's duties as, among other things, "directing the 
treasury function" and "planning, developing and establishing sales and marketing policies and 
objectives of the organization," the record does not demonstrate that the other employees of the 
company actually perform the day-to-day tasks within the hnctions that the beneficiary purportedly 
"directs," or implement the "policies and objectives" that the beneficiary is said to "plan, develop 
and establish." The petitioner's description of the executive chefs duties indicate that he is 
exclusively involved in menu planning, supervision of food preparation, and purchase and 
requisition of supplies. The general manager's job description divides his duties into four categories 
- financial; recruiting, training and development; food quality and service; and sanitation. His 
responsibilities with respect to marketing and finances, however, appear to be limited to the 
preparation of various types of reports, including "periodic and annual restaurant reports" and 
"accounting and administrative reports." The assistant manager's job duties remain unknown, as 
counsel maintained on appeal that her job description was not required under the RFE and therefore 
would not be provided. While no job description was provided for the remaining staff, their titles of 
"cook," "waitress," "kitchen helper" and "busboy" appear to be self-explanatory. 
Thus, based on the information provided, the petitioner does not employ staff to carry out the day-to- 
day tasks relating to the marketing and financial functions of the company that the beneficiary 
purportedly directs. As such, the AAO is left to question whether the beneficiary is performing the 
marketing and financial tasks of the company herself rather than directing these hnctions as the 
petitioner and counsel claimed. Doubt cast on any aspect of the petitioner's proof may, of course, 
lead to a reevaluation of the reliability and sufficiency of the remaining evidence offered in support 
of the visa petition. Matter of Ho, 19 I&N Dec. 582, 591 (BIA 1988). Further, if the beneficiary is 
performing the marketing and financial functions herself, the AAO notes that an employee who 
primarily performs the tasks necessary to produce a product or to provide services is not considered 
to be employed in a managerial or executive capacity. Matter of Church of Scientology 
International, 19 I&N Dec. 593,604 (Comm. 1988). 
In addition, the AAO notes that there are a number of unresolved inconsistencies in the record 
regarding the number of employees and the organizational structure of the company. For example, 
the organizational chart submitted with the Form 1-140 indicated that the beneficiary's immediate 
subordinate is the manager, with an assistant manager below him, and below the assistant manager 
are a chef and Chinese specialty cook. In response to the WE, however, the petitioner indicated that 
the employees who directly report to the beneficiary are the "general manager" and the "executive 
chef." These titles do not appear on the organizational chart, but the names assigned to those titles 
correspond to those identified on the chart as the manager and chef. 
In addition, while the petitioner consistently claimed that it has eight employees (see, e.g., Form I- 
140 and organizational chart), the number of employees fluctuated in the company's tax 
documentation. The Employer's Quarterly Report for the first quarter of 2008 indicated that there 
were six employees; in the fourth quarter of 2007, there were five; in the third and second quarter of 
2007, there were seven, and in the first quarter of 2007, there were eight. Further, it is noted that on 
its IRS Form 1120 for 2007, the petitioner indicated that it paid $45,133 in salary and wages for the 
year. However, the beneficiary's Form W-2 indicated that she received $30,000 in salary and wages 
from the petitioner in 2007. It is unclear how the remaining $15,133 in salaries and wages paid 
would have been sufficient remuneration for an additional staff of six or seven persons for an entire 
year. It is also noted that the wages the petitioner reported on Forms 941 for the year 2007 totaled 
$81,777 rather than the figure stated on the Form 1120. In addition, the AAO notes that several 
employees listed on the Forms 941 earned less than $1,500, indicating that they were likely 
employed on a part-time basis. 
These unexplained inconsistencies call into question the veracity of the petitioner's claims regarding 
its entire staff - the number of persons actually employed, the amount of time they actually worked 
for the petitioner, and consequently the work the employees, including the beneficiary, actually 
performed. It is incumbent upon the petitioner to resolve any inconsistencies in the record by 
independent objective evidence. Any attempt to explain or reconcile such inconsistencies will not 
suffice unless the petitioner submits competent objective evidence pointing to where the truth lies. 
Matter of Ho, 19 I&N Dec. at 591-92. Doubt cast on any aspect of the petitioner's proof may, of 
course, lead to a reevaluation of the reliability and sufficiency of the remaining evidence offered in 
support of the visa petition. Id. 
In light of the deficiencies in the record as described above, the AAO must conclude that the 
petitioner has failed to establish that the beneficiary would be employed in a primarily executive or 
managerial capacity in the United States. For that reason, the petition will be denied. 
Beyond the decision of the director, the AA0 finds the evidence is insufficient to establish that the 
petitioner has a qualifying relationship with the beneficiary's foreign employer. In order to qualify 
for this visa classification, the petitioner must establish that a qualifylng relationship exists between the 
United States and foreign entities in that the petitioning company is the same employer or an affiliate or 
subsidiary of the foreign entity. See section 203(b)(l)(C) of the Act. The regulation and case law 
confirm that ownership and control are the factors that must be examined in determining whether a 
qualifying relationship exists between U.S. and foreign entities for purposes of this visa 
classification. Matter of Church Scientology International, 19 I&N Dec. 593 (BIA 1988); see also 
Matter of Siemens Medical Systems, Inc., 19 I&N Dec. 362 (BIA 1986); Matter of Hughes, 18 I&N 
Dec. 289 (Comm. 1982). In the context of this visa petition, ownership refers to the direct or 
indirect legal right of possession of the assets of an entity with full power and authority to control; 
control means the direct or indirect legal right and authority to direct the establishment, 
management, and operations of an entity. Matter of Church Scientology International, 19 I&N Dec. 
at 595. 
The regulation at 8 C.F.R. tj 204.50)(2) states in pertinent part: 
AfJiliate means: 
(A) 
 One of two subsidiaries both of which are owned and controlled by the same 
parent or individual; 
(B) 
 One of two legal entities owned and controlled by the same group of 
individuals, each individual owning and controlling approximately the same 
share or proportion of each entity. 
Multinational means that the qualifylng entity, or its affiliate, or subsidiary, conducts 
business in two or more countries, one of which is the United States. 
Subsidiary means a firm, corporation, or other legal entity of whch a parent owns, 
directly or indirectly, more than half of the entity and controls the entity; or owns, 
directly or indirectly, half of the entity and controls the entity; or owns, directly or 
indirectly, 50 percent of a 50-50 joint venture and has equal control and veto power over 
the entity; or owns, directly or indirectly, less than half of the entity, but in fact controls 
the entity. 
Page 11 
In its letter dated July 5, 2007, the petitioner claimed that the U.S. company is a wholly-owned 
subsidiary of the foreign entity, , located in Maracay, Venezuela. The 
petitioner submitted a copy of its articles of incorporation, dated May 12, 1988, stating that the 
company is authorized to issue 100 shares. The evidence also includes a copy of a single undated 
stock certificate (#5) showing that . owns 100 shares, representing all of 
the U.S. company's 100 authorized shares. No stock ledger or other evidence documenting the 
company's ownership was submitted, nor did the petitioner submitted copies of its stock certificates 
# 1-4. As general evidence of a petitioner's claimed qualifying relationship, stock certificates alone 
are not sufficient evidence to determine whether a stockholder maintains ownership and control of a 
corporate entity. The corporate stock certificate ledger, stock certificate registry, corporate bylaws, 
and the minutes of relevant annual shareholder meetings must also be examined to determine the 
total number of shares issued, the exact number issued to the shareholder, and the subsequent 
percentage ownership and its effect on corporate control. Additionally, a petitioning company must 
disclose all agreements relating to the voting of shares, the distribution of profit, the management 
and direction of the subsidiary, and any other factor affecting actual control of the entity. See Matter 
of Siemens Medical Systems, Inc., supra. 
In addition, the petitioner indicated on its Schedule K of the company's IRS Form 11 20 for 2007 that 
the company was 100% owned by one individual, partnership, corporation, estate or trust, but failed 
to attach a disclosure of the name of the owner. Further, the petitioner did not respond to question 7 
of Schedule K of its 2007 IRS Form 1120, which asked whether a foreign person owned at least 25% 
of the company's stock during the tax year. It is also noted that, among the evidence submitted 
pertaining to the foreign entity, there was no documentation of the foreign entity's claimed 
ownership of the U.S. entity's shares.* 
Without full disclosure of all relevant documents, USCIS is unable to confirm the petitioner's claim 
that the U.S. company is a wholly-owned subsidiary of the foreign entity, as the petitioner claimed. 
For this additional reason, the petition will be denied. 
An application or petition that fails to comply with the technical requirements of the law may be 
denied by the AAO even if the Service Center does not identify all of the grounds for denial in the 
2 
 The AAO must also note the insufficiency of the translation of documentation submitted to establish the legal 
existence of the foreign entity. The regulations require that any document containing foreign language submitted to 
USCIS must be accompanied by a full English language translation which the translator has certified as complete and 
accurate and that the translator is competent to translate from the foreign language into English. See 8 C.F.R. 9 
103.2(b)(3). In this matter, the AAO questions the sufficiency of the translation of the foreign documents in the record. 
For example, the petitioner submitted one page of an "Excerpt of Translation of Articles of Incorporation" for thirty 
pages of documents in the Spanish language (Exhibits D submitted with Form 1-140). Similarly, a one-page "excerpt" 
translation was provided for the deed of the foreign entity which runs seven pages in Spanish (Exhibit E submitted with 
Form 1-140). A "certificate of accuracy" is added to both pages of translation, but they are unsigned. In addition, it is 
noted that no translations were provided for the remaining fourteen sets of documents in Spanish that the petitioner 
submitted with the Form 1-140. 
initial decision. See Spencer Enterprises, Inc. v. United States, 229 F. Supp. 2d 1025, 1043 (E.D. 
Cal. 2001), afd. 345 F.3d 683 (9th Cir. 2003); see also Dor v. INS, 891 F.2d 997, 1002 n. 9 (2d Cir. 
1989) (noting that the AAO reviews appeals on a de novo basis). When the AAO denies a petition 
on multiple alternative grounds, a plaintiff can succeed on a challenge only if he or she shows that 
the AAO abused its discretion with respect to all of the AAO's enumerated grounds. See Spencer 
Enterprises, Inc. v. United States, 229 F. Supp. 2d at 1043. 
The petition will be denied for the above stated reasons, with each considered as an independent and 
alternative basis for denial. In visa petition proceedings, the burden of proving eligibility for the 
benefit sought remains entirely with the petitioner. Section 291 of the Act, 8 U.S.C. 4 1361. Here, 
that burden has not been met. Accordingly, the director's decision will be affirmed and the petition 
will be denied. 
ORDER: The appeal is dismissed. 
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