L-1A Dismissed — Furniture Import: did not establish the beneficiary was or would be primarily

Decision Summary

The appeal was dismissed because the petitioner failed to establish that the beneficiary was or would be primarily performing duties in an executive or managerial capacity. The director found, and the AAO agreed, that the evidence of staffing was insufficient, with tax records showing the beneficiary as the only employee for most of the period. This indicated the beneficiary was engaged in the day-to-day, non-qualifying activities of the business rather than directing the management of the organization.

Criteria Discussed

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