remanded EB-1C Case: Ultrasonic Inspection

U.S. Citizenship 
and Immigration 
Services 
Non-Precedent Decision of the
Administrative Appeals Office 
Date: DEC. 6, 2023 In Re: 29044991 
Appeal of Texas Service Center Decision 
Form 1-140, Immigrant Petition for Alien Workers (Multinational Managers or Executives) 
The Petitioner is a multinational entity engaged in ultrasonic inspection design, development, and 
application. It seeks to permanently employ the Beneficiary as its "Division Manager - Subsea and 
Oil & Gas" under the first preference immigrant classification for multinational executives or 
managers. See Immigration and Nationality Act (the Act) section 203(b)(l)(C) , 8 U.S.C. 
§ 1153(b )(1 )(C). This classification allows a U.S. employer to permanently transfer a qualified foreign 
employee to the United States to work in an executive or managerial capacity. 
The Director of the Texas Service Center denied the petition, concluding that the record did not 
establish that Petitioner demonstrated its required ability to pay the Beneficiary 's proffered wage. The 
matter is now before us on appeal. 8 C.F .R. § 103 .3. 
The Petitioner bears the burden of proof to demonstrate eligibility by a preponderance of the evidence. 
Matter ofChawathe , 25 l&N Dec. 369, 375-76 (AAO 2010). We review the questions in this matter 
de novo. Matter of Christo 's, Inc. , 26 I&N Dec. 537, 537 n.2 (AAO 2015). Upon de novo review, 
we will withdraw the Director's decision and remand the matter for entry of a new decision consistent 
with the following analysis. 
I. LAW 
An immigrant visa is available to a beneficiary who, in the three years preceding the filing of the 
petition, has been employed outside the United States for at least one year in a managerial or executive 
capacity, and seeks to enter the United States in order to continue to render managerial or executive 
services to the same employer or to its subsidiary or affiliate. Section 203(b )(1 )(C) of the Act. 
The Form 1-140, Immigrant Petition for Alien Worker, must include a statement from an authorized 
official of the petitioning United States employer which demonstrates that the beneficiary has been 
employed abroad in a managerial or executive capacity for at least one year in the three years preceding 
the filing of the petition, that the beneficiary is corning to work in the United States for the same 
employer or a subsidiary or affiliate of the foreign employer, and that the prospective U.S. employer 
has been doing business for at least one year. See 8 C.F.R. § 204.5(j)(3). 
In addition, per 8 C.F.R. § 204.5(g)(2), the prospective U.S. employer must meet the following 
prov1s10ns: 
Any petition filed by or for an employment-based immigrant which requires an offer 
of employment must be accompanied by evidence that the prospective United States 
employer has the ability to pay the proffered wage. The petitioner must demonstrate 
this ability at the time the priority date is established and continuing until the 
beneficiary obtains lawful permanent residence. Evidence of this ability shall be either 
in the form of copies of annual reports, federal tax returns, or audited financial 
statements. 
II. BASIS FOR REMAND 
The priority date for the petition in this matter is August 15, 2022, the date the petition was filed. The 
Petitioner listed the Beneficiary's proffered wage as $110,000 per year and provided tax and bank 
documents that preceded the priority date as supporting evidence based on documentation available at 
that time. 
In response to the Director's request for evidence, the Petitioner provided relevant documents to 
address the evidentiary deficiency regarding its ability to pay. Namely, the Petitioner provided the 
Beneficiary's 2022 Form W-2, Wage and Tax Statement, his earnings statements from August 2022 
through January 2023, and bank statements for the same time period showing monthly payroll 
deductions. The Petitioner also provided its 2020 tax return and the Petitioner's parent entity's audited 
report and financial statements, including a consolidated cash flow statement, for the year ended 
October 31, 2021. Although the submitted documents show that the Beneficiary was compensated at 
or above the proffered wage from August 2022 going forward, the Petitioner did not provide copies 
of annual reports, federal tax returns, or audited financial statements from the priority date onward, as 
required by regulation. 8 C.F.R. § 204.5(g)(2). 
On appeal, however, the Petitioner provided evidence showing that its latest tax return for the fiscal 
year from November 1, 2021, through October 31, 2022, was not available either at the time of filing 
or at the time of the RFE response. We forth er note that based on the extended filing deadline - August 
15, 2023 - this tax return was also not available at the time the Petitioner filed this appeal. 
Accordingly, because the relevant tax return should now be available, we will remand this matter to 
allow the Petitioner the opportunity to provide the previously unavailable tax return and any 
subsequent tax returns in support of the Petitioner's ability to pay from the priority date and going 
forward. On remand, the Director should notify the Petitioner of relevant evidence it may submit in 
support of its ability to pay the proffered wage from 2022, the year this petition was filed onward, and 
provide the Petitioner with a reasonable opportunity to respond to such notice. 
ORDER: The Director's decision is withdrawn. The matter is remanded for the entry of a new 
decision consistent with the foregoing analysis. 
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