dismissed
L-1B
dismissed L-1B Case: Tax Preparation Services
Decision Summary
The appeal was dismissed because the petitioner failed to establish that the beneficiary possesses the required specialized knowledge for the L-1B visa category. The director found, and the AAO agreed, that the evidence did not demonstrate that the beneficiary's knowledge of electronic tax transmission was sufficiently advanced or unique to the petitioner's company, or that the proposed U.S. position required such specialized knowledge.
Criteria Discussed
Specialized Knowledge Qualifying Employment Abroad Proposed U.S. Duties
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