U.S. Citizenship and Immigration Services

MATTER OF T-T-C-, LTD.

Non-Precedent Decision of the Administrative Appeals Office

DATE: DEC. 21,2016

APPEAL OF CALIFORNIA SERVICE CENTER DECISION

PETITION: FORM I-129, PETITION FOR A NONIMMIGRANT WORKER

The Petitioner, a company engaged in glass-free 3D technology research, development and production, seeks to temporarily employ the Beneficiary as its "strategic business promotion manager'' under the L-1 A nonimmigrant classification for intracompany transferees. See Immigration and Nationality Act (the Act) section 101(a)(15)(L), 8 U.S.C. § 1101(a)(15)(L). The L-1A classification allows a corporation or other legal entity (including its affiliate or subsidiary) to transfer a qualifying foreign employee to the United States to work temporarily in a managerial or executive capacity.

The Director, California Service Center, denied the petition, concluding that the Petitioner did not establish that the Beneficiary would be employed in a managerial or executive capacity in the United States. ·

The matter is now before us on appeal. In its appeal, the Petitioner asserts that it submitted sutlicient supporting documentation to establish by a preponderance of the evidence that the Beneficiary will be employed in a managerial capacity.

Upon de novo review, we will dismiss the appeal.

I. LEGAL FRAMEWORK

To establish eligibility for the L-1 nonimmigrant visa classification, a qualifying organization must have employed the Beneficiary in a managerial or executive capacity, or in a specialized knowledge capacity, for one continuous year within three years preceding the Beneficiary's application for admission into the United States. Section 101 (a)(l5)(L) of the Act. In addition, the Beneficiary must seek to enter the United States temporarily to continue rendering his or her services to the same employer or a subsidiary or affiliate thereof in a managerial, executive, or specialized knowledge capacity. !d.

The regulation at 8 C.F.R. § 214.2(1)(3) states that an individual petition filed on Form 1-129, Petition for a Nonimmigrant Worker, shall be accompanied by:

Matter ofT-T-C- Ltd.

(i) Evidence that the petitioner and the organization which employed or will employ the alien are qualifying organizations as defined in paragraph (l)(l)(ii)(G) ofthis section.

(ii) Evidence that the alien will be employed in an executive, managerial, or specialized knowledge capacity, including a detailed description of the services to be performed.

(iii) Evidence that the alien has at least one continuous year of full-time employment abroad with a qualifying organization within the three years preceding the filing of the petition.

(iv) Evidence that the alien's prior year of employment abroad was in a position that was managerial, executive or involved specialized knowledge and that the alien's prior education, training, and employment qualities him/her to perform the intended services in the United States; however, the work in the United States need not be the same work which the alien performed abroad.

II. EMPLOYMENT IN A MANAGERIAL OR EXECUTIVE CAP A CITY

The Director denied the petition based on a finding that the Petitioner did not establish that the Beneficiary will be employed in the United States in a managerial or executive capacity. On appeal, the Petitioner specifies that the Beneficiary will be employed in a managerial capacity and does not claim that she will be employed in an executive capacity. Therefore, we restrict our analysis to whether the Beneficiary will be employed in a managerial capacity.

Section 101(a)(44)(A) ofthe Act, 8 U.S.C. § 1101(a)(44)(A), defines the term "managerial capacity" as "an assignment within an organization in which the employee primarily":

(i) manages the organization, or a department, subdivision, function, or component of the organization;

(ii) supervises and controls the work of other supervisory, professional, or managerial employees, or manages an essential function within the organization, or a department or subdivision of the organization;

(iii) if another employee or other employees are directly supervised, has the authority to hire and fire or recommend those as well as other personnel actions (such as promotion and leave authorization), or if no other employee is directly supervised, functions at a senior level within the organizational hierarchy or with respect to the function managed; and

(iv) exercises discretion over the day-to-day operations of the activity or function for which the employee has authority.

2

Matter ofT-T-C- Ltd.

Further, "[a] first-line supervisor is not considered to be acting in a managerial capacity merely by virtue ofthe supervisor's supervisory duties unless the employees supervised are professional." !d.

If staffing levels are used as a factor in determining whether an individual is acting in a managerial or executive capacity, U.S. Citizenship and Immigration Services (USCIS) must take into account the reasonable needs of the organization, in light of the overall purpose and stage of development of the organization. See section 1 01 (a)( 44 )(C) of the Act.

A. Evidence of Record

On the Form I-129, the Petitioner indicated that it was established in 2014 and is engaged in the research, development, and production of "glass-free 3D technology." The Petitioner stated that its estimated gross annual income is $690,000 and stated that it has one current U.S. employee with plans to increase staffing to "5-1 0 people within the first fiscal year."

In a letter in support of the petition, the Petitioner explained that it seeks to transfer three employees from abroad in L-1 A status to serve in the positions of CEO/president, CFO and "business operation manager." 1 The Petitioner indicated that it intends to establish four departments "within the first two years" following the arrival of the foreign transferees: the Business Intelligence Department (BID), the Purchasing Information and Sales Department (PISD), the Technology Research and Development Department (R&D), and the Administration Department.

The Petitioner's letter also included an overview of the company's goals for the next five years, noting that in year one, it intends to establish the BID, PISD and Administration Departments, "learn American business customs," and "start to explore potential sales markets and business partners for its Parent Company," while in year two it will develop 3 to 5 long term suppliers and purchasing customers in North America and set up its R&D department.

The Petitioner stated that at the time of filing in January 2016, the company was "still at its founding phase and it has been maintaining routine internal governance controls and corporate policies in hiring administrative staffs in the U.S. office m1d dealing with related payroll and tax filings." The Petitioner noted that it was in the process of hiring domestic employees to perform "general daily business administration and general marketing promotion (i.e. attending business shows and industry conventions)" under the remote supervision of the parent company's board of directors in China.

The Petitioner described the Beneficiary's proposed job duties as follows:

1) Drive project management of global business development and operational projects in the U.S.;

1 The Petitioner refers to the Beneficiary's proposed U.S. position by the following job titles: "business operation manager," "strategic business promotion manager," "strategic business operation and promotion general manager," and "business development strategy manager"

3

(b)(6)

Matter ofT-T-C- Ltd.

2) Lead and manage the marketing, sales, advertisement and promotion team to promote the sales 3D technology applications and products;

3) Analyze U.S. industry and customer trends, competitive threats, growth opportunities and internal performance (periodic and ad hoc) of the company;

4) Direct the ' branding promotion and advertisement campaigns and events to expand the U.S. market shares for the company; and

5) Work together with executive team and board on the daily operations.

The Petitioner further described the Beneficiary's proposed duties and the percentage of time she will allocate to each area of responsibility:

65% of her job duties shall focus on advancing the sales and business development of [the Petitioner] in the North America market. She will plan vertical and horizontal expansion of Petitioner, including identifying the future acquisition or collaboration projects with potential glass-free 30 visual products technology supplier(s) and customers within the next 3-5 years.

20% of her job duties shall ensure the expansion of sales, and secure progressively increasing development of business and thereby net revenues by direct monitoring and managing of the marketing and sales staffs of the Company, including employment authority in the Business Intellectual Department and Purchase/Sales Department of the Company.

The rest 15% of her responsibilities will focus on will supervise [sic] the marketing policy in the North America market consistently as well as being aware of potential competitors ofthe Company in the 3D technology industry. She shall survey present and potential new markets, assess the requirements of potential customers of the Company, and evaluate the market potentials for the purpose of future sales promotion of the [Petitioner's] Group's products and technologies.

The Petitioner's letter also included a proposed organizational chart, which shows that the Beneficiary as "BD Strategy Manager" will report to the CEO/President and oversee the business intelligence and purchase info and sales departments. The chart indicates that the business intelligence department will employ 5-l 0 "marketing staffs" within 3 to 5 years, while the purchasing and sales department will employ 7-1 0 proposed "sales staffs" within 3 to 5 years who will report to both the Beneficiary and the CFO. The Petitioner did not identify any current staff despite indicating on the Form 1-129 that it had one current employee. The Petitioner explained that the Beneficiary, the CEO, and the CFO will "be primarily focusing on recruiting the appropriate staff," and it expected to have employees to conduct the day-to-day operations within one year, allowing the Beneficiary and the other proposed transferees to perform mainly managerial duties.

The Petitioner submitted a copy of its 2014 IRS Form 1120, U.S. Corporation Income Tax Return for the fiscal year ended on July 31,2015. The Form 1120 shows that the Petitioner had no income,

4

(b)(6)

Matter ofT-T-C- Ltd

but did pay salaries and wages of $81 ,97 4 during the year. The c~mpany reported expenses for rent, insurance, legal and professional fees, payroll processing, travel and telephone.

The Petitioner also included a business plan prepared in November 2015, \Vhich outlines the company's projected expenses for the first 18 months following the anticipated arrival of its three prospective L-1 A employees from China. The Petitioner stated on page 23 of the business plan that it expects to hire four full-time and three to five part-time employees in the first six months, and an accompanying "capital budget" chart suggests that three of the four intended full-time employees are the Beneficiary, the CFO and the CEO. The chart suggests that there would be one other full-time employee and three part-time employees hired within six months, but does not identify what positions they would hold. A chart for the 12 months thereafter shows the addition of two more full­time employees and two part-time employees, with a total staff of 11 anticipated within 18 months of the arrival of the prospective transferees from China.

The Director issued a request for evidence (RFE). The Director found that the Petitioner did not provide sufficient information regarding the percentage of time the Beneficiary would allocate to performing specific tasks or whether her day-to-day duties would be primarily managerial in nature. Further, the Director observed that, based on the submitted organizational chart, the record did not show that the company has a sufficient structure in place to support the Beneficiary in a managerial capacity, as it had not shown that any employees would be available to relieve her from involvement in the day-to-day duties necessary for the Petitioner to provide its goods and services. -

The Director requested a more detailed organizational chart showing all employees by name and job title with a summary of their duties and educational background. The Director further requested evidence of wages paid to employees for the fourth quarter of 20 15 and the first quarter of 2016, copies of the Petitioner's payroll summary and IRS Forms W-2, W-3 and 1099-MISC issued in 2015, and copies of employment agreements signed by any newly-hired employees.

In response, the Petitioner stated that the Beneficiary "will manage two essential departments," namely the business intelligence and "sales & supply" departments. The Petitioner submitted an organizational chart shO\ving the Beneficiary as "BD Strategy Manager" supervising who is identified on the chart as "head of subdivision" for the business intelligence department. The chart indicates that this department is responsible for "business development activities" and "marketi.J)g/advertising/branding/promoting campaigns" and that its staff is expected to increase to "2-3" employees in "2016-17." In addition, the chart shows that the Beneficiary will supervise a "head of subdivision" in the Supply & Sales department, and that this prospective employee will oversee "3-4 direct sales staffs in 2016-1 7" and "1-2 supply supports staffs in 2016-17."

The Petitioner stated that was hired in January 2015 to '\vork on the general daily business administration and general marketing promotion (i.e. attending business shows and industry conventions)" under the Beneficiary's supervision. The Petitioner stated that the Beneficiary is currently responsible for monitoring, approving and receiving reports regarding his "routine marketing presentation and pitch proposals."

5

(b)(6)

Matter ofT-T-C- Ltd.

The Petitioner explained that the Beneficiary will lead the "daily business operation" in the United States as follows:

1) Business development department (i.e. activities of marketing, advertising and branding, product promotion and supplier/customer business relationship events planning and implements, etc.) and

2) Sales and supply department (i.e. sales and purchase strategy planning, implementation and examination, supply chain management, develop and explore suppliers, monitor the sales and supply budgets and financial performance, etc.).

The Petitioner stated that it will promote the current employee (presumably to the head of the business development subdivision and hire an additional two to three marketing and three to four sales staff during the Beneficiary's first two years with the company. The Petitioner stated that the Beneficiary would have two department heads and up to 20 staff under her managerial control within the next three to five years.

The Petitioner also expanded upon the breakdown of the Beneficiary's duties provided at the time of filing. The Petitioner stated that the Beneficiary would spend 65% of her time focusing on advancing the sales and development of the company in North America, performing the following duties:

1) Review, recommend, approve and adjust the general business plans and strategies proposals on sales, supply chain, logistics, marketing and promotion campaign, etc. submitted from the two (2) head officers of the two (2) Departments;

2) Identify and approve prospective lists of customers, clients, suppliers, venders, press, and advertising agents, VR and glass-free 3D technology R&D collaborating institutions, etc. and work with the Board of Directors (the "Board") members . . . to approve the final lists;

3) Assign, monitor, review and approve the subordinate officers' and staffs' daily operations of business promotion strategies such as ·the customer survey feedbacks of marketing campaigns, promotion events, sample products trade shows, etc.;

4) Approve routine business products sales/supply purchase/shipping/storing contracts renewals and extensions with existing business partners; work with the Board members to approve business/service contracts with new business collaborating parties;

5) Interact with the prospective business partners' management (i.e. the ... ; and

6) Monitor the future 3D products and VR technology research and sales collaboration projects the and [sic] lead the preparation of projects document; provide strategic and tactical direction for the such project; track and mitigate risks; appraise the performance of subordinates; and review the status of all business collaboration projects.

(b)(6)

Matter ofT-T-C- Ltd.

The Petitioner explained that 20% of the Beneficiary's duties will focus on "managing all aspects of the commercial relationship with key trading partners, including negotiating pricing, managing accounts, and acting as the single point of contact for certain services and acting as the single point of contact for certain products after-sale customer services. The Petitioner stated that the Beneficiary will exercise these duties through her two departments and will be "determining and controlling the marketing and business promotion resource requirements, supervising the allocation of tasks to each marketing project and each sales team, and coordinating between the client and senior-level management, i.e., the Board." Finally, the Petitioner stated that the remaining 15% of the Beneficiary's time will focus on her personnel authority, including such tasks as preparing performance evaluations, making recommendations and approvals on subordinates' remuneration and promotion, and implementing training programs in the marketing and sales departments. The Petitioner stated that the Beneficiary's direct subordinates, including and the future head of the sales and supply department, are professional employees who will supervise their own subordinate staff.

The Director denied the petition, determining that the Petitioner did not establish that the Beneticiary would be employed in a managerial capacity. In denying the petition, the Director found that, based on the Petitioner's organizational chart, almost all positions in the two departments that the Beneficiary would manage are vacant, and the Petitioner did not establish how she would be relieved from performing the day-to-day duties of these departments, particularly with respect to the sales and supply department, which is unstaffed. In addition, the Director determined that the evidence of record did not show that the Beneficiary would primarily supervise a staff of professional employees or primarily manage an essential function of the company.

In a statement submitted on appeal, the Petitioner asserts that it submitted evidence to establish that the Beneficiary will "manage, control and supervise in a managerial capacity in the Business Intelligence Department and Supply & Sales Department," along with evidence of employment for the Beneficiary's subordinate and a business plan showing "the continuous employee growing plan within these two departments." The Petitioner further asserts that it showed that "the Beneficiary will not be a first-line involver of the daily routine business activities but rather a supervising manager with prospective subordinate employees in each business department through her business decision discretions and employment authority on hiring/firing of subordinates."

The Petitioner stated on the Form I-290B, Notice of Appeal or Motion, that it would submit a brief and/or additional evidence in support of the appeal within 30 days of filing. However, a review of the record indicates that the Petitioner has not submitted a brief and we consider the record of proceeding complete as presently constituted.

B. Analysis

Upon review of the petition and the evidence of record, including the Petitioner's statement in support of the appeal, we conclude that the Petitioner has not established that the Beneficiary will be employed in a managerial capacity in the United States.

Matter ofT-T-C- Ltd.

When examining the managerial or executive capacity of the Beneficiary, we will look first to the Petitioner's description of the job duties. See 8 C.F.R. ~ 214.2(1)(3)(ii). The definitions of managerial and executive capacity each have two parts. First, the Petitioner must show that the Beneficiary will perform certain high-level responsibilities. Champion World, Inc. v. INS, 940 F.2d 1533 (9th Cir. 1991) (unpublished table decision). Second, the Petitioner must prove that the Beneficiary will be primarily engaged in managerial or executive duties, as opposed to ordinary operational activities alongside the Petitioner's other employees. See Family Inc. v. USCIS, 469 F.3d 1313, 1316 (9th Cir. 2006); Champion World, 940 F.2d 1533.

Beyond the required description of the job duties, USCIS reviews the totality of the record when examining the claimed managerial or executive capacity of a beneficiary, including the company's organizational structure, the duties of a beneficiary's subordinate employees, the presence of other employees to relieve a beneficiary from performing operational duties, the nature of the business, and any other factors that will contribute to understanding a beneficiary's actual duties and role in a business.

Here, while the Petitioner submitted detailed descriptions of the Beneficiary's proposed duties which suggested that she would perform primarily managerial duties, many of these duties were speculative and dependent on the Petitioner carrying out its hiring and expansion plans over a period of years. The Petitioner concedes that it "is still at its founding phase" and states that it will require at least the next year to establish its operating departments, explore potential markets, and begin hiring local staff. As noted, the Petitioner explained that the Beneficiary, the CEO and the CFO will "be primarily focusing on recruiting the appropriate staff' but it expected to have employees to conduct the day-to-day operations within one year. The record also shows that the Petitioner reported $0 in income for the fiscal year ended on July 31, 2015, just seven months prior to tiling the petition.

However, the Petitioner did not file the petition as a "new office" ... as defined at 8 C.F.R. § 214.2(1)(1 )(ii)(F) and therefore cannot rely on its business plan and request one year to reach the point where it can support the Beneficiary's intended managerial position. The Petitioner must establish ~ligibility at the time of filing the nonimmigrant visa petition and must continue to be eligible for the benefit through adjudication. 8 C.F.R. § 103.2(b)(l). A visa petition may not be approved based on speculation of future eligibility or after the Petitioner or Beneficiary becomes eligible under a new set of facts. See, e.g., Matter of Michelin Tire Corp., 17 I&N Dec. 248 (Reg'l Comm'r 1978); Matter o.fKatigbak, 14 I&N Dec. 45,49 (Comm'r 1971).

Therefore, as most of the Beneficiary's proposed duties involve supervising and assigning lower­level sales, marketing, and related administrative and clerical tasks to lower level staff who are not yet employed by the Petitioner, we cannot conclude that she would be relieved from direct involvement in these non-managerial duties until such time that the two future departments she will manage are staffed. While we do not doubt that the Beneficiary would exercise the appropriate level of authority over the Petitioner's sales and business development departments and functions, the Petitioner has not provided a credible description of the nature of the duties she would perform immediately upon her transfer to the United States. The actual duties themselves reveal the true

8

(b)(6)

Matter ofT-T-C- Ltd

nature ofthe employment. Fedin Bros. Co., Ltd. v. Sava, 724 F. Supp. 1103, 1108 (E.D.N.Y. 1989), aff'd, 905 F.2d 41 (2d. Cir. 1990).

At the time of filing, the Petitioner had one employee, who, according to the Petitioner, reports and will continue to report directly to the Beneficiary as the head of the business intelligence department. The statutory definition of "managerial capacity" allows for both "personnel managers" and "function managers." See sections 101(a)(44)(A)(i) and (ii) of the Act. Personnel managers are required to primarily supervise and control the work of other supervisory, professional, or managerial employees. The statute plainly states that a "first line supervisor is not considered to be acting in a managerial capacity merely by virtue of the supervisor's supervisory duties unless the employees supervised are professional."2 Section 101(a)(44)(A) of the Act; 8 C.F.R. § 214.2(1)(1 )(ii)(B)( 4). If a petitioner claims that a beneficiary directly supervises other employees, those subordinate employees must be supervisory, professional, or managerial, and the beneficiary must have the authority to hire and fire those employees, or recommend those actions, and take other personnel actions. Sections 101(a)(44)(A)(ii)-(iii) ofthe Act; 8 C.F.R. §§ 214.2(l)(l)(ii)(B)(2)-(3).

The Petitioner has established that the Beneficiary will have the authority to hire and fire employees and that the sole current U.S. employee, is employed in a professional capacity. However, we note that the Petitioner's current employee, indicates in his resume that he reports directly to the CEO of the Petitioner's parent company and it is unclear that he works or will work under the Beneficiary's supervision. Assuming that he does undertake the department head position working under the Beneficiary, we cannot determine that her supervision of one professional employee would qualify her as a "personnel manager." As noted by the Director, while the Petitioner projects that the Beneficiary would have as many as 11 direct and indirect subordinates by 2017, the record reflects that the "Supply & Sales" department would have zero employees at the time of the Beneficiary' s transfer, while the business intelligence department has a staff of one. Therefore, it is reasonable to believe that the Beneficiary will initially perform many of the non-managerial duties that would be assigned to future hires over the next one to two years.

In addition, we note that even if we did take into account the Petitioner's future structure and staffing levels, the Petitioner' s business plan does not support the information provided in its proposed organizational charts. As noted, the latest chart shows that the Beneficiary would supervise two department heads and up to nine indirect subordinate staff by 2017. The Petitioner's business plan indicates that the company has budgeted to hire a total of five part-time and three full-time employees to work under its CEO, CFO and the Beneficiary within 18 months of their arrival to the United States. The business plan does not indicate which positions would be tilled and does not corroborate the Petitioner's claim that the Beneficiary alone would supervise 11 employees by 2017.

2 To determine whether the Beneficiary manages professional employees, we must evaluate whether the subordinate

positions require a baccalaureate degree as a minimum for entry into the field of endeavor. Cf 8 C.F.R. ~ 204.5(k)(2) (defining "profession" to mean "any occupation for which a United States baccalaureate degree or its foreign equivalent is the minimum requirement for entry into the occupation"). Section I 0 I (a)(32) of the Act, 8 U.S.C. § 110 I (a)(32), states that " [t]he term profession shall include but not be limited to architects: engineers, lawyers, phys icians, surgeons, and teachers in elementary or secondary schools, colleges, academies, or seminaries."

9

Matter ofT-T-C- Ltd

The Petitioner has not established, in the alternative, that the Beneficiary will be employed primarily as a "function manager." The term "function manager" applies generally when a beneficiary does not supervise or control the work of a subordinate staff but instead is primarily responsible for managing an "essential function" within the organization. See section 101(a)(44)(A)(ii) of the Act. The term "essential function" is not defined by statute or regulation. If a petitioner claims that a beneficiary will manage an essential function, a petitioner must clearly describe the duties to be performed in managing the essential function, i.e., identify the function with specificity, articulate the essential nature of the function, and establish the proportion of a beneficiary's daily duties dedicated to managing the essential function. See 8 C.F.R. § 214.2(1)(3)(ii). In addition, a petitioner's description of a beneficiary's daily duties must demonstrate that the beneficiary will manage the function rather than perform the duties related to the function.

The Petitioner states that the Beneficiary "will carry out the management tasks of the essential function of the organization," but again states that she will do so by supervising and controlling subordinate professionals and other employees whose positions have not been filled and may not be filled for some time. We acknowledge that the Beneficiary will have the authority to develop business and sales strategies and make decisions about the Petitioner's day-to-day commercial operations, but the record does not establish that, as of the date of filing, she would primarily perform high-level management duties associated with the company's business intelligence department, which has one employee, and its sales and supply department, which has no employees. For these reasons, the evidence does not establish that the Beneficiary would be relieved from significant involvement in non-qualifying duties or that she would qualify as a function manager.

We note that a company's size alone, without taking into account the reasonable needs of the organization, may not be the determining factor in denying a visa petition for classification as a multinational manager or executive. See section 101(a)(44)(C) of the Act, 8 U.S.C. § 1101(a)(44)(C). However, it is appropriate for USCIS to consider the size of the petitioning company in conjunction with other relevant factors, such as the absence of employees who would perform the non-managerial or non-executive operations of the company, or a "shell company" that does not conduct business in a regular and continuous manner. See, e.g.. Family Inc., 469 F.3d 1313; Systronics Corp. v. INS, 153 F. Supp. 2d 7, 15 (D.D.C. 2001).

The Petitioner concedes that it is in its "founding state," has submitted minimal evidence of its operating activities in the United States during the last year, and had one employee at the time of filing the petition. While the Petitioner indicates that this employee will report to the Beneficiary, it has not established how one employee would relieve her from performing the day-to-day operational activities of the two distinct departments for which she is responsible, or that it has a reasonable need for her to immediately undertake primarily managerial duties. Even though the enterprise is in a preliminary stage of organizational development, the Petitioner is not relieved from meeting the regulatory requirement that it establish eligibility at the time of filing.

Based on the deficiencies discussed above, the Petitioner has not established that the Beneficiary will be employed in a managerial capacity in the United States.

10

Matter ofT-T-C- Ltd.

III. CONCLUSION

The petition will be denied and the appeal dismissed for the above stated reasons. In visa petition proceedings, the burden of proving eligibility for the benefit sought remains with the petitioner. Section 291 of the Act, 8 U.S.C. § 1361; Matter ofOtiende, 26 I&N 127, 128 (BIA 2013). Here, that burden has not been met.

ORDER: The appeal is dismissed.

Cite as Matter ofT-T-C- Ltd., ID# 109092 (AAO Dec. 21, 2016)

11