sustained EB-1C Case: Corporate Services

MATTER OF T -C-S-, INC. 
APPEAL OF TEXAS SERVICE CENTER DECISION 
Non-Precedent Decision of the 
Administrative Appeals Office 
DATE: AUG. 31,2017 
PETITION: FORM I-140, IMMIGRANT PETITION FOR ALIEN WORKER 
The Petitioner, a provider of corporate, trust, and fund services, seeks to permanently employ the 
Beneficiary as its senior vice president under the first preference immigrant classification for 
multinational executives or managers. See Immigration and Nationality Act section 203(b)(l)(C), 
8 U.S.C. § 1153(b)(l)(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 Petitioner did not 
establish, as required by regulation, that it has the ability to pay the Beneficiary's proffered wage. 
Specifically, the Director noted that the Petitioner did not provide a copy of its latest federal tax return, 
audited financial statements, or annual report. See 8 C.F.R. § 204.5(g)(2). 
On appeal, the Petitioner submits a legal brief~ along with a copy of its 2015 corporate tax return and 
the Beneficiary's 2015 and 2016 wage documents, establishing that it has continuously maintained 
the ability to pay the Beneficiary's proffered wage since the date it filed the petition. 
Upon de novo review, we find that the Petitioner has now provided sufficient evidence to overcome the 
sole basis for denial. Therefore, we will withdraw the Director's decision and sustain the appeal. 
ORDER: The appeal is sustained. 
Cite as Matter ofT-C-S-, Inc., ID# 572367 (AAO Aug. 31, 20 17)