dismissed EB-2 NIW Case: Accounting

U.S. Citizenship 
and Immigration 
Services 
In Re: 13089203 
Appeal of Texas Service Center Decision 
Non-Precedent Decision of the 
Administrative Appeals Office 
Date : JUNE 16, 2021 
Form 1-140, Immigrant Petition for Alien Worker (Advanced Degree, Exceptional Ability, 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. § 1153(b )(2). 
The Director of the Texas Service Center denied the petition, concluding that the Petitioner had not 
established that a waiver of the required job offer, and thus of the labor certification, would be in the 
national interest. 
On appeal, the Petitioner submits a brief asserting that he is eligible for a national interest waiver. 
In these proceedings, it is the petitioner's burden to establish eligibility for the immigration benefit 
sought. Section 291 of the Act, 8 U.S.C. § 1361. Upon de nova 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 . Because this classification requires that the 
individual's services be sought by a U.S. employer , a separate showing is required to establish that a 
waiver of the job offer requirement is in the national interest. 
Section 203(b) of the Act sets out this sequential framework: 
(2) Aliens who are members of the professions holding advanced degrees or aliens of 
exceptional ability. -
(A) In general. - Visas shall be made available ... to qualified immigrants who are 
members of the professions holding advanced degrees or their equivalent or 
who because of their exceptional ability in the sciences, arts, or business, will 
substantially benefit prospectively the national economy, cultural or 
educational interests, or welfare of the United States, and whose services in the 
sciences, arts, professions, or business are sought by an employer in the United 
States. 
(B) Waiver ofjob offer-
(i) National interest waiver. ... [T]he Attorney General may, when the Attorney 
General deems it to be in the national interest, waive the requirements of 
subparagraph (A) that an alien's services in the sciences, arts, professions, or 
business be sought by an employer in the United States. 
While neither the statute nor the pertinent regulations define the term "national interest," we set forth 
a framework for adjudicating national interest waiver petitions in the precedent decision Matter of 
Dhanasar, 26 I&N Dec. 884 (AAO 2016). 1 Dhanasar states that after a petitioner has established 
eligibility for EB-2 classification, U.S. Citizenship and Immigration Services (USCIS) may, as matter 
of discretion 2, grant a national interest waiver if the petitioner demonstrates: (1) that the foreign 
national's proposed endeavor has both substantial merit and national importance; (2) that the foreign 
national is well positioned to advance the proposed endeavor; and (3) that, on balance, it would be 
beneficial to the United States to waive the requirements of a job offer and thus of a labor certification. 
The first prong, substantial merit and national importance, focuses on the specific endeavor that the 
foreign national proposes to undertake. The endeavor's merit may be demonstrated in a range of areas 
such as business, entrepreneurialism, science, technology, culture, health, or education. In 
determining whether the proposed endeavor has national importance, we consider its potential 
prospective impact. 
The second prong shifts the focus from the proposed endeavor to the foreign national. To determine 
whether he or she is well positioned to advance the proposed endeavor, we consider factors including, 
but not limited to: the individual's education, skills, knowledge and record of success in related or 
similar efforts; a model or plan for future activities; any progress towards achieving the proposed 
endeavor; and the interest of potential customers, users, investors, or other relevant entities or 
individuals. 
The third prong requires the petitioner to demonstrate that, on balance, it would be beneficial to the 
United States to waive the requirements of a job offer and thus of a labor certification. In performing 
this analysis, USCIS may evaluate factors such as: whether, in light of the nature of the foreign 
national's qualifications or the proposed endeavor, it would be impractical either for the foreign 
national to secure a job offer or for the petitioner to obtain a labor certification; whether, even assuming 
that other qualified U.S. workers are available, the United States would still benefit from the foreign 
national's contributions; and whether the national interest in the foreign national's contributions is 
sufficiently urgent to warrant forgoing the labor certification process. In each case, the factor(s) 
1 In announcing this new framework, we vacated our prior precedent decision, Matter of New York State Department of 
Transportation, 22 l&N Dec. 215 (Act. Assoc. Comm'r 1998) (NYSDOT). 
2 See also Poursina v. USC1S, No. 17-16579, 2019 WL 4051593 (Aug. 28, 2019) (finding USCIS' decision to grant or 
deny a national interest waiver to be discretionary in nature). 
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considered must, taken together, indicate that on balance, it would be beneficial to the United States 
to waive the requirements of a job offer and thus of a labor certification. 3 
II. ANALYSIS 
The record indicates that the Petitioner qualifies as a member of the professions holding an advanced 
degree. The remaining issue to be determined is whether the Petitioner has established that a waiver of 
the requirement of a job offer, and thus a labor certification, would be in the national interest. For the 
reasons discussed below, we agree with the Director that the Petitioner has not sufficiently 
demonstrated the national importance of his proposed endeavor under the first prong of the Dhanasar 
analytical framework. 
Regarding his claim of eligibility under Dhanasar' s first prong, the Petitioner asserted that he intends to 
continue "working in the field of accounting in the United States, especially focusing on tax planning, 
finance, accounting systems, cost reduction, and business development." He further stated: 
My overall proposed endeavor in the United States is to offer my knowledge, experience, 
and expertise in the fields of accounting, finance, and taxation to American companies in 
a wide array of industries that are seeking to streamline and improve their internal 
accounting and finance processes and decrease their tax burdens and penalties. I will do 
this by continuing to stay up to date in my field, researching and better understanding not 
only the tax laws and regulations of the United States, but also the most advanced and 
innovative accounting and finance processes. I will then develop and implement 
accounting solutions and tax plans for the benefit of my served companies. 
The Petitioner explained that he plans "to work with a company or organization as an accountant and tax 
consultant in the United States. I am determined to assist U.S. based companies with the improvement 
of their account books, accounting systems, financial operations, and taxes." He also indicated that his 
undertaking involves providing "advice to companies that are doing business or planning to do business 
in Brazil, given the importance of the Brazilian market in the global economy." In addition, the Petitioner 
stated that his proposed work will assist U.S. companies by reducing costs, generating "revenue, and 
identifying and reducing the complexity of taxing policies and processes" as well as by developing and 
implementing "tax strategies that are compatible with the regulatory requirements." 
The record includes information about accounting services in the United States, hiring challenges in 
the accounting field, the effect of multi-localism on foreign direct investment (FDI), the 
unpredictability of tax bills in Brazil, tax complexity in Brazil and the United States, a projected 
shortage of expert tax preparers, corporate income tax rates around the world, Brazil's tax bureaucracy, 
the Tax Cut and Jobs Act's creation of new jobs for tax professionals, the value of FDI to the U.S. 
economy, and the Brazilian business environment. In addition, the Petitioner provided articles 
discussing a shortage of skilled accountants in the United States, the complexity of Brazil's tax regime, 
the top ten most complex tax systems in the world, transactional tax complexity in Latin American 
countries, management of global tax reporting challenges, the ease of financial operations in the United 
States, the Select USA economic development program, the benefits of international investment, legal 
3 See Dhanasar, 26 I&N Dec. at 888-91, for elaboration on these three prongs. 
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tips for foreign companies doing business in Brazil, and the effect of digital technologies on tax policy. 
He also submitted information about industry demand for qualified accountants and financial 
professionals , the impact of tax complexity on merger and acquisition activity in Brazil, the challenges 
of tax compliance in Brazil, the impact of federal tax reform and a talent shortage in the accounting 
industry, the global tax reset affecting multinational businesses, U.S. tax reform 's effect on tax 
professionals , FDI in the United States, and the most complex places to do business in Latin America. 
The record therefore supports the Director's determination that the Petitioner's proposed work as an 
accountant and tax consultant has substantial merit. 
In determining national importance , the relevant question is not the importance of the field, 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 Dhanasar, 26 I&N Dec. at 889. In Dhanasa r, 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. 
In his appeal brief, the Petitioner asserts that he has "over 20 years of progressive experience in the field 
of accounting and over 9 years serving as an accountant and tax consultant" and that he is "a very 
accomplished professional with a solid academic background." The Petitioner's education, skills, and 
knowledge in his field relate to the second prong of the Dhanasar framework, which "shifts the focus 
from the proposed endeavor to the foreign national." Id. at 890. The issue here is whether the specific 
endeavor that he proposes to undertake has national importance under Dhanasar' s first prong. 
Furthermore, the Petitioner argues that his proposed endeavor stands to produce "substantially positive 
effects, due to the ripple effects of his professional activities within diverse business sectors" and on "the 
job market in the United States." He claims that his proposed work offers "a veritable impact of national 
importance to the United states, serving both social and economic needs." The Petitioner also contends 
that his undertaking "will promote the national economy by incentivizing cross border transaction s, 
foreign direct investments, and international business negotiations on behalf of the United States -
essentially by collaborating with foreign entities looking to expand their wealth into the nation." He 
further states that his proposed consulting work involving "business and investment initiatives within 
Brazil" will enhance the U.S. "economy and its business capacities ." Additionally , the Petitioner 
asserts that his undertaking stands to "ensure commercial success with a major U.S. trade partner, 
Brazil," "motivate business opportunities and prompt economic development that improve the 
functionality of the nation's business sector," and offer "injection of foreign capital, enabling flow and 
promoting economic growth." 
To evaluate whether the Petitioner's proposed endeavor satisfies the national importance requirement 
we look to evidence documenting the "potential prospective impact" of his work. Although the 
Petitioner's statements reflect his intention to provide valuable accounting and tax planning services 
for his future U.S. employer and clients, he has not offered sufficient information and evidence to 
demonstrate that the prospective impact of his proposed endeavor rises to the level of national 
importance. In Dhanasar we determined that the petitioner's teaching activities did not rise to the 
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level of having national importance because they would not impact his field more broadly. Id. at 893. 
Here, we conclude the record does not show that the Petitioner's proposed endeavor stands to 
sufficiently extend beyond his employer and clientele to impact the accounting industry or U.S. 
economy more broadly at a level commensurate with national importance . 
Furthermore, the Petitioner has not demonstrated that the specific endeavor he proposes to undertake 
has significant potential to employ U.S. workers or otherwise offers substantial positive economic 
effects for our nation . Without sufficient information or evidence regarding any projected U.S. economic 
impact or job creation attributable to his future work, the record does not show that benefits to the U.S. 
regional or national economy resulting from the Petitioner's accounting and tax consulting projects would 
reach the level of "substantial positive economic effects" contemplated by Dhanasar. Id. at 890. 
Accordingly , the Petitioner 's proposed work does not meet the fust prong of the Dhanasar framework. 
Because the documentation in the record does not establish the national importance of his proposed 
endeavor as required by the first prong of the Dhanasar precedent decision, the Petitioner has not 
demonstrated eligibility for a national interest waiver. Further analysis of his eligibility under the second 
and third prongs outlined in Dhanasar, therefore, would serve no meaningful purpose. 
III. CONCLUSION 
As the Petitioner has not met the requisite first prong of the Dhanasar analytical framework, we conclude 
that he has not established he is eligible for or otherwise merits a national interest waiver as a matter 
of discretion. The appeal will be dismissed for the above stated reasons, with each considered as an 
independent and alternate basis for the decision. 
ORDER: The appeal is dismissed. 
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