dismissedNOV262024_02B52032024-11-26 · combined · Texas Service Center
This is an AAO appeal decision — a case denied once and appealed. It shows how the framework is applied; it is not the filing population.
The Petitioner, an accountant, proposed to operate a tax consulting services company, and later, on motion, asserted intent to develop a tax-compliance application for various users including small businesses, individuals, and government agencies.
Field: accounting/tax consulting · Read the decision (uscis.gov)
Prong 1 — national importancenot established · dispositive
“the record did not establish the endeavor is nationally important under the first prong of the Dhanasar framework”
“the Petitioner did not demonstrate her endeavor would provide substantial economic benefits as contemplated in Dhanasar”
“she did not establish her endeavor would result in broader implications at a level commensurate with national importance, beyond the immediate benefits to her prospective clients”
AAO decision text
How the evidence was treated
- business plan · discounted
“the Petitioner did not demonstrate her endeavor would provide substantial economic benefits as contemplated in Dhanasar”
AAO decision text - motion resubmission · discounted
“material changes made after the filing of a petition need not be considered”
AAO decision text - certification membership · ignored
Where this case turned
- Business plan speculative · p1 — projections without a documented basis or steps
- Economic claims unsupported · p1 — job/revenue projections with no corroborating basis
- Local, not national scope · p1 — impact confined to clients / a region
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Notable
AAO applies Matter of Izummi's 'material change' doctrine (typically used in employment-based petitions involving amended agreements) to reject a new business application concept raised on motion as an impermissible post-filing change to the endeavor.
Authorities this decision leans on
From the doctrinal survivor set — 187 authority tests across 47 distinct authorities cleared the differential-lift gates. Only those appear here.
- 8 C.F.R. 103.5
- Matter of Coelho
- Matter of Izummi
- Matter of L-A-C-
- Matter of O-S-G-
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