dismissed EB-2 NIW Case: Accounting

U.S. Citizenship 
and Immigration 
Services 
Non-Precedent Decision of the
Administrative Appeals Office 
Date: JUL. 25, 2024 In Re: 32111209 
Appeal of Texas Service Center Decision 
Form 1-140, Immigrant Petition for Alien Workers (National Interest Waiver) 
The Petitioner, an accountant, seeks second preference immigrant classification as a member of the 
professions holding an advanced degree, as well as a national interest waiver of the job offer 
requirement attached to this EB-2 classification. See Immigration and Nationality Act (the Act) 
section 203(b )(2), 8 U.S.C. § 1l 53(b )(2). 
The Director of the Texas Service Center denied the petition, concluding that the Petitioner qualified 
for classification as a member of the professions holding an advanced degree, but that she had not 
established that a waiver of the required job offer, and thus of the labor certification, would be in the 
national interest. 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 I&N Dec. 369, 375-76 (AAO 2010). We review the questions in this matter 
de novo. Matter of Christo 's, Inc., 26 l&N Dec. 537, 537 n.2 (AAO 2015). Upon de novo review, 
we will dismiss the appeal. 
I. LAW 
To establish eligibility for a national interest waiver, a petitioner must first demonstrate qualification 
for the underlying EB-2 visa classification, as either an advanced degree professional or an individual 
of exceptional ability in the sciences, arts, or business. Section 203(b )(2)(B)(i) of the Act. 
Once a petitioner demonstrates eligibility as either a member of the professions holding an advanced 
degree or an individual of exceptional ability, they must then establish that they merit a discretionary 
waiver of the job offer requirement "in the national interest." Section 203(b)(2)(B)(i) of the Act. 
While neither the statute nor the pertinent regulations define the term "national interest," Matter of 
Dhanasar, 26 I&N Dec. 884, 889 (AAO 2016), provides the framework for adjudicating national 
interest waiver petitions. Dhanasar states that U.S. Citizenship and Immigration Services (USCIS) 
may, as matter of discretion, 1 grant a national interest waiver if the petitioner demonstrates that: 
1 See Flores v. Garland, 72 F.4th 85, 88 (5th Cir. 2023) (joining the Ninth, Eleventh, and D.C. Circuit Courts (and Third 
in an unpublished decision) in concluding that USCIS' decision to grant or deny a national interest waiver is discretionary 
in nature). 
• The proposed endeavor has both substantial merit and national importance; 
• The individual is well positioned to advance the proposed endeavor; and 
• On balance, waiving the requirements of a job offer and a labor certification would benefit the 
United States. 
Id. 
II. ANALYSIS 
The Director determined that the Petitioner qualifies for underlying EB-2 classification as a member 
of the professions holding an advanced degree. The remaining issue to be determined is whether the 
Petitioner has established that waiver of the requirement of a job offer, and thus a labor certification, 
would be in the national interest. 
The Petitioner initially described her proposed endeavor as "an accountant/entrepreneur in forensic 
tax services for judiciary," which "is in line with national security-US. counterterrorism efforts" as 
her unique expertise and the endeavor will provide forensic tax services to reduce fraud, 
embezzlement, and terrorist activities. She then indicated, in a "definitive statement," that her 
proposed endeavor involves the work she performs at her current company, F-T-C-, 2 registered in the 
state of Florida, to "provide consulting services of international accounting, cryptocurrency transaction 
compliance, and tax preparation to foreign investors to stay in compliance with the U.S. system [and] 
aid American companies seeking assistance with tax planning, tax preparation, and international 
accounting services." She stated that a "major focus of the company will be on facilitating a dominant 
economic correspondence between American companies and the Latin American market." In her 
business plan, the Petitioner indicated that her "company will provide consulting services [in] 
international accounting, cryptocurrency transaction compliance, [ and] tax preparation[] to foreign 
investors to stay in compliance with [the] U.S. system" and her "endeavor will help U.S. companies 
retain [a] competitive advantage with their operations in Brazil and Latin America." In response to 
the Director's request for evidence (RFE), the Petitioner stated that she "intends to continue her career 
in the United States as an accountant/entrepreneur" and that her proposed endeavor "relies on 
developing an accounting and tax firm focused on facilitating a dominant economic correspondence 
between American companies and the Latin American market" which would "increase [the] client's 
competitiveness [and] reduce their liabilities when doing business in the U.S." 
In addition, the Petitioner stated that her proposed endeavor is "national in scope, and will provide 
significant national benefits, due to the ripple effects of her professional activities." She indicated that 
her proposed endeavor is of national importance as it will "contribute to tax revenue, generate jobs for 
U.S. workers, and ultimately help increase the flow of money in the U.S. on a national level, which 
will contribute to U.S. gross domestic product." She further noted that international accounting 
services "can also help relocate critical supply chains out of China while promoting Ally-shoring, 
which is a matter of national security since reducing [the] world's dependency on Chinese suppliers 
is critical to U.S. sovereignty" and her proposed endeavor "will bolster U.S.-Brazilian relations, and 
specifically address the [United States'] President's Executive Order on America's Supply Chains." 3 
2 We use initials to protect the privacy of individuals. 
3 We note that the Petitioner did not discuss this further. 
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The Petitioner also indicated that as her company is incorporated in the state of Florida, her proposed 
endeavor will operate and employ people in historically underutilized business zones and generate 
jobs for U.S. workers in these underserved areas while offering them opportunities to build up and 
expand their professional possibilities within the finance and accounting industries, which will in tum 
improve wages and working conditions for American citizens and boost investment and economic 
development throughout local communities. In her business plan, the Petitioner indicated that her 
proposed endeavor will benefit the U.S. as it will: have a positive impact on foreign direct investment 
(FDI) attraction, particularly from Brazil, and FDI will have a profound impact on job creation; reduce 
tax fraud and its impacts; and impact security in U.S. industries, such as healthcare, 
tourism/hospitality, retail, finance, and the public sector. In response to the Director's RFE, she stated 
that her proposed endeavor impacts the national economy, thus nationally important matters, by 
"supporting and promoting foreign investment initiatives within the U.S .... particularly by providing 
financial tax planning to foreign companies and foreign investors looking to expand their businesses, 
and wealth, into the U.S. market." 
The Director reviewed the totality of the evidence in the record, including the Petitioner's statements, 
business plans, letters of recommendation, education and credential information, and industry reports 
and articles. 4 The Petitioner's business plan included, in part, business strategies, marketing strategies, 
financial analysis, a staff hiring plan, and specifically indicated that the company "aids American 
companies seeking assistance with tax planning, tax preparation, and international accounting 
services." With respect to staffing, the business plan identified 77 employees required to operate the 
proposed endeavor - 12 in year one, 26 in year two, 41 in year three, 53 in year four, and 77 by year 
five, to include one chief executive officer (CEO), one director of operations (COO), one controller, 
six sales managers, 10 senior tax planning managers, 20 junior tax planning managers, 20 senior 
bookkeepers, and 14 administrative aux. 5 With respect to revenue, the business plan offered gross 
revenue projections of $902,304 in year one, $1,954,991 in year two, $3,337,920 in year three, 
$4,582,781 in year four, and $6,365,396 in year five. 
The Director determined that the Petitioner established the proposed endeavor's substantial merit but 
not its national importance. Regarding substantial merit, the endeavor's merits may be demonstrated 
in a range of areas such as business, entrepreneurialism, science, technology, culture, health, or 
education. Dhanasar, 26 I&N Dec. at 889. 
On appeal, the Petitioner generally asserts that the record includes sufficient evidence to show the 
national importance of her proposed endeavor. The Petitioner reiterates information found in previous 
statements and her business plan pertaining to the proposed endeavor, its impacts on the finance and 
accounting industries, its impact on job creation in underserved areas, and its contribution to tax 
revenue. First, the Petitioner indicates that her proposed endeavor will address an industry shortage, 
which cannot be addressed by the U.S. workers as demand exceeds supply, provide services to a broad 
range of business subjects within the industry, and fill an immediate need of the U.S. Second, the 
Petitioner indicates that her direct knowledge of business and sustainable practices will benefit any 
U.S. companies and individuals that need qualified professionals who possess expertise in financial 
4 This is a non-exhaustive list of evidence the Petitioner submitted in the record. While we may not discuss every document 
submitted , we have reviewed and considered each one. 
5The business plan includes a brieflist of duties for the following positions: CEO, Controller, COO, sales managers, senior 
auditors /accountants, infonnation security analysts, and sales and business development managers . 
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accounting "with a special focus on auditing fraud, money laundering, and tax evasion that supports 
legal and criminal proceedings, presenting forensic accounting evidence to courts of law[] to assist in 
the judgement of claims and disputes." Third, the Petitioner references articles discussing the impact 
of immigrant entrepreneurs in the U.S. and contends that she "play[s] a vital role in the recovery of 
the U.S. economy and directly contribute[s] to the country's ongoing economic growth." 
Upon de novo review, we agree with the Director that the Petitioner's endeavor has substantial merit 
but does not satisfy the national importance element of Dhanasar' s first prong. If the Petitioner does 
not meet the first prong, the evidence is dispositive in finding the Petitioner ineligible for the national 
interest waiver, and we need not address the second and third prongs. See id. (requiring that petitioners 
establish all three prongs in order to establish eligibility). 
In determining national importance, the relevant question is not the importance of the industry or 
profession in which the individual will work; instead we focus on the "the specific endeavor that the 
foreign national proposes to undertake." See id. at 889. In Dhanasar, we further noted that "we look 
for broader implications" of the proposed endeavor and that "[ a ]n undertaking may have national 
importance for example, because it has national or even global implications within a particular field." 
Id. We also stated that "[a]n endeavor that has significant potential to employ U.S. workers or has 
other substantial positive economic effects, particularly in an economically depressed area, for 
instance, may well be understood to have national importance." Id. at 890. 
The Petitioner maintains on appeal that her proposed work as an entrepreneur in financial accounting 
is of national importance to the United States. Her business plan boasts that locating the proposed 
endeavor in the state of Florida will create an impact, generating jobs for U.S. workers in underutilized 
areas, improving the wages of U.S. workers, helping to attract investments in the region, and 
encouraging economic development. It indicates that the proposed endeavor will have a positive 
impact on FDI attraction, particularly from Brazil, which will have a profound impact on job creation; 
reduce tax fraud and its impacts; and impact security in U.S. industries, such as healthcare, 
tourism/hospitality, retail, finance, and the public sector. 
To evaluate whether the Petitioner's proposed endeavor satisfies the national importance requirement 
we look to evidence documenting the "potential prospective impact" of her work. Although the 
Petitioner's statements reflect her intention to provide valuable financial and accounting consulting 
services for her clients, she has not offered sufficient information and evidence to demonstrate that the 
prospective impact of her proposed endeavor rises to the level of national importance. In Dhanasar 
we determined that the petitioner's teaching activities did not rise to the level of having national 
importance because they would not impact his field more broadly. Id. at 893. Here, we conclude that 
the record does not show the Petitioner's proposed endeavor stands to sufficiently extend beyond her 
clientele to impact any field, the financial and accounting industries, or other initiatives more broadly 
at a level commensurate with national importance. 
Furthermore, the Petitioner has not demonstrated that the specific endeavor she proposes to undertake 
has significant potential to employ U.S. workers or otherwise offers substantial positive economic 
effects for the U.S. Specifically, she has not shown that her company's future staffing levels, business 
activity, and associated tax revenue stand to provide substantial economic benefits in Florida or the 
U.S. While the projected revenues outlined in the business plan indicate that her company has growth 
4 
potential, it does not demonstrate that benefits to the regional or national economy resulting from the 
Petitioner's undertaking would reach the level of"substantial positive economic effects" contemplated 
by Dhanasar. Id. at 890. In addition, although the Petitioner asserts that her company will hire U.S. 
employees, she has not offered sufficient evidence that the area where F-T-C- operates is economically 
depressed, that she would employ a significant population of workers in that area, or that her endeavor 
would offer the region or its population a substantial economic benefit through employment levels, 
business activity, or tax revenue. Moreover, while the Petitioner contends that her proposed endeavor 
will facilitate a dominant economic correspondence between American companies and the Latin 
American market and help U.S. companies retain a competitive advantage with their operations in 
Brazil and Latin America, she has not shown that the prospective impact of the financial and 
accounting consulting services performed by her company represents a significant share of the 
financial or accounting industries. Accordingly, the Petitioner's proposed endeavor does not meet the 
first prong of the Dhanasar framework. 
Because the documentation in the record does not establish the national importance of her proposed 
endeavor as required by the first prong of the Dhanasar precedent decision, the Petitioner has not 
demonstrated eligibility for a national interest waiver. Since this issue is dispositive of the Petitioner's 
appeal, we decline to reach and hereby reserve the appellate arguments regarding her eligibility under 
the second and third prongs outlined in Dhanasar. See INS v. Bagamasbad, 429 U.S. 24, 25 ( 1976) 
("courts and agencies are not required to make findings on issues the decision of which is unnecessary 
to the results they reach"); see also Matter ofL-A-C-, 26 I&N Dec. 516,526 n.7 (BIA 2015) (declining 
to reach alternative issues on appeal where an applicant is otherwise ineligible). 
III. CONCLUSION 
As the Petitioner has not met the requisite first prong of the Dhanasar analytical framework, we 
conclude that she has not established she is eligible for or otherwise merits a national interest waiver 
as a matter of discretion. 
ORDER: The appeal is dismissed. 
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