Business Immigration Visas to the United States

Blog Written By:  Coleman Jackson, Esq. | www.cjacksonlaw.com | 214-599-0431 and Spanish 214-599-0432

Aug 01, 2013

In one of our earlier blogs this year, we wrote to you about Immigration to the United States  in a general fashion.  We talked about the different types of immigration visas available for foreign nationals to lawfully enter into the United States. In this blog, we will endeavor to provide certain specifics about the Business Immigration Visas – which provides opportunities for foreign nationals to lawfully come and reside in the U.S. for work or employment or investment purposes.

A foreign national may apply for a business immigration visa to work in U.S. and get lawful admittance into the United States, either temporarily or permanently. There are several visas available for business immigration, investment and work purposes.  These business visas are divided into five (5) main categories and probably ranked in order of importance of need with respect to the United States overall economy and benefit of American employers. 

An immigrant can file a self petition for a business visa in which (s)he has to meet certain compulsory criteria for extraordinary ability in a particular field, or the entry is in the U.S. national interest, or in second condition the immigrant is normally sponsored by a U.S. employer based on a demonstrated need.

For business immigration, the Department of Labor (DOL) certification is very important to ensure that foreign workers are well qualified, able or willing to take the position offered to the immigrant, and by hiring the foreigner it is not having a negative impact on general working conditions and wages of U.S. workers.

Failure to follow DOL requirements or failure to file proper Department of Homeland Security (DHS) forms with pertinent supporting documentation could result in long delays or denials of the business visa.  In many cases immigrants or their prospective employer hire a professional and experienced Business Immigration Attorney  to help them navigate their way through the various options, ensure that proper labor certifications requirements are complied with and that all required immigration forms are filed with all the supporting documentation.

The Five Major Categories - United States Business Immigration Visas:

Employment 1st Preference (E1) Visa: Priority Workers

Under current law, First Preference Applicants receive 28.6% of the yearly limit allotted for employment based immigration visas. DOL labor certification is not required for the E1 immigration visa.  The priority work applicant must be the beneficiary of an approved immigrant visa petition for foreign worker or Form I-140 filled with USCIS.

The First Preference Visa (E1) is divided into three sub-groups:

Persons with extraordinary ability: This includes applicants with outstanding ability in the sciences, arts, education, business, or athletics. Applicants must have extensive documentation showing sustained national or international acclaim and recognition in their fields of expertise. Such applicants do not have to have specific job offers; once they enter in the U.S. they can file their own immigrant petition for Alien Worker or Form I-140 with the USCIS.

Outstanding professors and researchers:  The foreign national must show that (s)he (i) has international recognition in specific academic area, (ii) has at least three years of experience in teaching or research, (iii) will be filling a tenure or tenure track teaching position or a comparable research position at an institution of higher education. 

Multinational managers or executives: This includes multinational managers or executives who worked for a foreign affiliated company of a U.S. company that has been in business for at least one year or transferring to the U.S. affiliated company to fill a position that is executive or managerial in nature. The prospective employer must provide a job offer and file an Immigrant Petition for Alien Worker, Form I-140, with the USCIS on behalf of the manager or executive.

Employment 2nd Preference (E2) Visa: Professionals holding advanced degrees and persons of exceptional ability

Under current law, Second Preference Applicants receive 28.6% of the yearly limit allotted for employment based immigration visas. Professionals holding advanced degrees or individuals with exceptional ability in the arts, sciences, or business are eligible and required a labor certificate approved by the Department of Labor (DOL). A job offer is required, and the U.S. employer must file a petition on behalf of the applicant. Aliens may apply for exemption from the job offer and labor certification requirements if the exemption would be in the United States national interest.   In case the case of national interest, the alien may file the petition or Form I-140, along with substantiating evidence of the national interest.

There are two sub-groups within The Second Preference Visa (E2) category:

Professionals holding an advanced degree: In this sub group the applicant should have obtained an educational level beyond a baccalaureate degree, or a baccalaureate degree and minimum five years of experience in the specific profession.

Persons with exceptional ability in the arts, sciences, or business: This group includes applicants with exceptional ability, which means having a degree of expertise significantly above that ordinarily encountered within the arts, sciences or business.

Employment 3rd Preference (E3) Visa: Professionals, skilled workers and unskilled workers (other workers)

Under current law, Third Preference Applicants receive 28.6% of the yearly limit allotted for employment based immigration visas. These applicants require an approved I-140 petition filed by an American future employer, labor certification authorized by the Department of Labor (DOL) and a designation or evidence that they qualify for one of the shortage occupations outlined in the labor market information pilot program. Skilled workers and unskilled workers (other workers) may obtain any unused visas from the employment first preference and the second preference sub groups.

There are 3 sub-groups under The Employment Preference 3 (E3) Visa category:

Skilled workers:  Applicants capable of performing a job requiring at least two year training or experience.

Professionals:  Applicants whose jobs require at a minimum the baccalaureate degree from a U.S. College or University or its foreign equivalent degree.

Other workers:  Applicants who are capable of filling positions requiring less than two years training or experience.

Employment 4th Preference (E4) Visa: Certain special immigrants

Under current law, Fourth Preference Applicants receive 7.1% of the yearly limit allotted for employment based immigration visas. These applicants do not require labor certificate and must be the beneficiary of an approved I-360, Petition for Special Immigrant, except overseas employees of the U.S. Government (who must file Form DS-1884). 

The following are Sub-groups in The Employment Preference 4 (E4) category:

1. U.S. Broadcasters employed by the International Broadcasting Bureau of the Broadcasting Board of Governors or a grantee of such organization.
2. Religious ministers.
3. Certain employees or former employees of the U.S. government abroad must use form DS-1884, petition to classify as special immigrants under INA 203(b)(4) as an employee or former employee of the U.S. government abroad.
4. Certain former employees of the Panama Canal Company or Canal Zone Government.
5. Certain former employees of the U.S. Government in the Panama Canal Zone.
6. Certain former employees of the Panama Canal Company or Canal Zone Government on April 1, 1979.
7. Afghan and Iraqi translators and interpreters who meet the requirements and have worked directly with the United States armed forces or under Chief of Mission authority for a period of at least 12 months. This category is allotted 50 visas annually.
8. Afghan and Iraqi nationals who have given valuable service while employed by or on behalf of the U.S. government in Iraq for not less than 1 year after March 20, 2003 or in Afghanistan for not less than 1 year after October 7, 2001, and have encountered a continuous serious threat as a result of that employment. The provision in U.S. law for Iraqi nationals created 5,000 special immigrant visas each fiscal year (FY) for 5 years, from FY2008 through FY2012, and for Afghan nationals created 1,500 special immigrant visas each fiscal year for 5 years from FY2009 through FY2013.
9. Certain foreign medical graduates (adjustments only).
10. Certain retired international organization employees.
11. Certain unmarried sons and daughters of international organization employees.
12. Certain surviving spouses of deceased International organization employees.
13. Juvenile Court Dependents (no family member derivatives; adjustments only).
14. Persons recruited outside of the United States who served or are enlisted to serve in the U.S. armed forces.
15. Certain retired NATO-6 civilians.
16. Certain unmarried daughters and sons of NATO-6 civilians.
17. Certain surviving spouses of deceased NATO-6 civilian employees.
18. Applicants who are beneficiaries of petitions or labor certification applications filed before September 11, 2001, if the petition or application was rendered void due to a terrorist act on September 11, 2001.
19. Certain religious workers.

Employment 5th Preference (E5) Visa: Immigrant Investors

Under current law, Fifth Preference Applicants receive 7.1% of the yearly allotted limit for employment based immigration visas. Immigrants in this category must satisfy DOL labor certificate requirements, and all applicants must file Form I-526 and supporting documents with USCIS. To qualify, an alien must invest between $500,000 and $1,000,000 (U.S. Dollars) (depending on the employment rate in the geographical area) in a commercial enterprise in the United States which creates at least 10 new full time jobs hiring U.S. citizens, permanent resident aliens, or other lawful immigrants, not including the investor and his or her family.

Much more could be said regarding the employment based immigration process and various other options, but for now we will stop with this brief overview.  You should contact an immigration lawyer to discuss your specific concerns.  Follow our blogs for continuing coverage of developments in U.S. Immigration Laws and Procedures.

For Inquiries Contact:

COLEMAN JACKSON, P.C.

Professional Legal Services Corporation           

Immigration & Tax Law Firm

6060 North Central Expressway

Suite 443

Dallas, Texas 75206.

Office Phone:  (214) 599-0431 (English) or (214) 599 0432 (Spanish) | Email:  cj@cjacksonlaw.com | Firm Site:  www.cjacksonlaw.com

Deferred Action for Childhood Arrivals (DACA)

In the previous blog we learned about Immigration to the United States. Exploring that further, this blog will highlight key information about Deferred Action for Child Arrivals (DACA) – a policy which allows young immigrants to stay in U.S., who don’t have lawful immigration status and who came to the United States as children.

Immigrants may hire a professional and experienced Deferred Action Lawyer, to take care of legal responsibilities and request deferred action on their behalf.

What is Deferred Action?

Deferred action is a discretionary determination to defer removal action of an individual as an act of prosecutorial discretion. Deferred action does not confer lawful status upon an individual. In addition, although an individual whose case is deferred will not be considered to be accruing unlawful presence in the United States during the period deferred action is in effect, deferred action does not excuse individuals of any previous or subsequent periods of unlawful presence. Under existing regulations, an individual whose case has been deferred is eligible to receive employment authorization for the period of deferred action, provided he or she can demonstrate “an economic necessity for employment.”

What is Deferred Action for Childhood Arrivals (DACA)?

The Deferred Action for Child Arrivals (DACA) is not a law, but an act of "prosecutorial discretion" under the Obama administration; this began based on a memorandum from the Secretary of Homeland Security on June 15, 2012. DACA came after the failed attempt to pass the DREAM Act for undocumented immigrant children.

This policy allows certain young immigrants who do not have lawful immigration status, and who came to the United States as children, to remain in the U.S. temporarily without fear of deportation. It provides temporary relief from enforcement. The immigrants who can apply for deferred action under this policy are often called Dreamers. These immigrants may request consideration of deferred action for a period of two years, subject to renewal, and would then be eligible for work authorization.

Eligibility Criteria for Deferred Action

Individuals who meet the following criteria can apply for deferred action for childhood arrivals 

• Came to the United States before their 16th birthday.
• Were under age 31 on June 15, 2012.
• Have continuously resided in the United States between June 15, 2007 and up to the present.
• Entered the U.S. without inspection before June 15, 2012, or individuals whose lawful immigration status expired as of June 15, 2012.
• Were physically present in the United States on June 15, 2012, and at the time of making the request for consideration of deferred action with USCIS.
• Are enrolled in school on the date of the request, graduated from high school, obtained a GED, or were honorably discharged from Coast Guard or the Armed Forces.
• Have not been convicted of a felony, a “significant” misdemeanor, or three or more other misdemeanors, and do not otherwise pose a threat to national security or public safety.

Requests for deferred action will only be considered for immigrants who are 15 or older, unless they are currently in removal proceedings or have a final order of removal or voluntary departure, in which case they may apply if they are under 15.

Procedure to Request Deferred Action

USCIS released the forms necessary to apply for DACA and individuals may submit the forms directly to the USCIS. Individuals may request deferred action by submitting a form and supporting documentation (school report cards, transcripts or military health and personnel records) to demonstrate their eligibility to USCIS.  Once USCIS receives the request, it will issue a receipt notice and schedule an appointment for the individual to have his or her fingerprints.

Note: Individuals who are currently in immigration detention are not eligible to request deferred action from USCIS. Such individuals should contact their deportation officer or the Immigration and Customs Enforcement (ICE).

Application Forms

• [Form I-821D] Application for Deferred Action for Childhood Arrivals
• [Form I-765] Application for Employment Authorization
• [Form I-765WS] Worksheet for Application for Employment Authorization
• Application processing fee

Supporting Documents

Proof of Identity:

• Passport or national identity document from your country of origin.
• Birth certificate with photo identification.
• School or military identification with photo.
• Any U.S. government immigration document or other document bearing your name and photo.

Proof you came to the U.S. before your 16th birthday:

• Passport with admission stamp.
• Form I-94/I-95/I-94W.
• School records from the U.S. schools you have attended.
• Any Immigration and Naturalization Services or DHS document stating your date of entry [Form I-862, Notice to Appear].
• Travel records. 
• Hospital or medical records.

Proof of immigration status:

• Form I-94/I-95/I-94W with authorized stay expiration date. 
• Final order of exclusion, deportation, or removal issued as of June 15, 2012.
• A charging documentation placing you into removal proceedings. 

Proof you continuously resided in the U.S. since June 15, 2007 up to the time of filing your application:

• Employment records. (Pay stubs, W-2 Forms, etc.) 
• School records (letters, report cards, etc.)
• Military records (Form DD-214 or NGB Form 22)
• Official records from a religious entity confirming participation in a religious ceremony
• Birth Certificate of U.S.C. children
• Deeds, mortgages, rental agreement contracts

Proof of your Student Status at the time of Requesting Consideration of Deferred Action for Childhood Arrivals:

• School records (transcripts, report cards, etc.) from the school that you are currently attending in the United States showing the name(s) of the school(s) and periods of school attendance and the current educational or grade level
• U.S. High School Diploma or Certificate of Completion
• U.S. GED Certificate

Individuals may also visit USCIS website to download deferred action form.

Benefits of Deferred Action

• You will be allowed to remain in the U.S. for two years without threat of deportation with possible renewal.
• Immigrants who are approved for DACA can get permission to legally work in the U.S. for two years, with possible renewal. 
• With a work permit, you can get a Social Security Number.
• On the bases of Social Security Number you can apply for a driver license. Check with your State authorities regarding procedures governing driver permits. State policies regarding issuance of driver’s licenses are determined by each State.
• During the period of deferred action you will not accrue unlawful presence in the U.S.
• You may be able to pay in state tuition rates at public colleges and universities if you have a work permit and meet all other in state tuition eligibility requirements. This could differ from State to State. Check with your school of choice to determine whether a DACA non-resident tuition waiver is available.

This blog is written by 

Coleman Jackson, Esq. |  www.cjacksonlaw.com | 214-599-0431(English) | 214-599-0432 (Spanish)

Dealing with a Texas Comptroller’s Audit

What is a Tax Audit in Texas?

A tax audit is a systematic and independent examination of data, statements, records, operations and performances (financial or otherwise) of an enterprise to ensure that books of Accounts have been maintained in accordance with the provisions of the Tax Code.

The main objective of the tax audit is to compute the taxable income according to the law and for maintaining transparency in the financial statements.

Professional and experienced Tax Lawyer in Texas can advise you on tax disputes and tax problems.

Wondering Why You Were Selected For Audit By the Texas Comptroller?  

There are several factors the Comptroller’s Office historically has used to determine what businesses to audit.  The Texas Comptroller typically will divide taxpayers into the following major groupings, such as:

Previous Audit Problems 

If you have been audited in the pass that resulted in significant increases in taxes owed, penalties and interest, you can most likely expect another audit in three to four years. This audit effectively curbs Tax Evasion and ensures Tax Compliance, and also ensures that the accounts are properly being presented to the assessing officers when called for.

Significant State Taxpayer

This is the small group of tax payers that pay the bulk (80 to 90%) of the taxes collected under the Texas Tax Code.  They can expect to be audited every four years even if they have never had any significant tax deficiencies.

The Comptroller audits these taxpayers every four years to avoid the expiration of the Statute of Limitations. The law generally requires that the Comptroller assess state taxes within four years from the date the tax becomes due and payable.  The Statute of Limitations starts running on the day after the last day a payment is required by the applicable chapter of the Tax Code imposing the tax.  Therefore, significant State Taxpayer’s can expect an audit every four years even if they have never had any significant errors in their returns.

Tax Law Change Review Section

The Texas Comptroller is charged with reviewing the tax implication in all Legislative Changes or new laws. These reviews are to determine whether certain types of taxpayers, industries, or types of entities may have a different or increased tax burden.  Therefore, you might be audited because the Texas Legislature recently passed new legal requirements with tax implications for your business.

Supplier or Customer of an Audited Taxpayer or High Profile Person or Entity

The Texas Comptroller may choose to audit other taxpayers who are suppliers, customers or some-how related to high profile people who are under review by the Internal Revenue Service, Texas Workforce Commission or some other governmental agency to see if the particular supplier or customer is complying with applicable tax laws that are enforced by the Texas Comptroller.

Disproportionate Tax Reporting Compared to Others in the Industry

The Texas Comptroller may choose to audit a taxing unit due to anomalies noted in comparison to the taxpayer’s taxable sales reported compared to similarly situated competitors’ reported taxable sales in Texas.  Also the reporting of huge, out of the ordinary exempt sales compared to taxable sales could very well trigger an investigation by the Texas Comptroller’s audit team.

Technological Inventions and Nexus Taxpayers

The Texas Comptroller may choose to audit a taxpayer because of technological advances that creates significant nexus in Texas.  The analysis could be applied to foreign entities or businesses physically located outside of Texas but conducting transactions within Texas.

Random Examinations

The Texas Comptroller can randomly select a taxing unit to examine the return and goes over it for fact checking, no errors need to be found for the Enforcement branch to examine a tax return. Random selection exams tend to be more extensive and time-consuming than other forms of review. Sometimes it seems like an interview of the taxpayer.  These types of audits are probably rare.

What Powers Does The Tax Code Endow Upon the Comptroller?

Well to put it succinctly, a lot!  

1. The Comptroller can subpoena persons and records of the taxing unit;
2. The Comptroller can report to the Secretary of State who could strip the taxing units right to do business in the State of Texas, or strip the corporate charter;
3. The Comptroller can requests any and all records deemed necessary to determine whether the taxing unit is collecting, organizing and accounting for taxable transactions.
4. The Comptroller can employ statistical methods in determining the taxing unit’s tax liability.

The Comptroller Is Coming to See You, What Can You Do When Audited?

The number one thing the taxing unit must do is get prepared for the auditor.  Upon receipt of the auditor’s letter, review the tax laws that applies in your industry, look for any exemption certificates that might apply to your business, review your prior sales records and make any corrections that might be warranted, hire a professional tax attorney to help you get ready for the audit.  It is best to resolve tax disputes at the auditor level, if at all possible.  You must be prepared with evidentiary proofs and not attempt to blow off the auditor by trickery or otherwise.  If you do, you could dig a bigger hole for yourself and cause the auditor to expand the scope of the original audit.

The number two thing the taxing unit can do is cooperate with the auditor. Timely supply the sales reports and any other relevant documents requested by the auditor.  Make sure you make available on a timely basis knowledgeable employees, supervisors, managers and executives during the course of the audit.  Don’t treat the auditor as an enemy; this will work against you in most cases!



The number three thing the taxing unit can do is to stay in tune with how the audit is going.  That means an appropriate person in the taxing unit need to periodically, at least weekly, if not daily, discuss with the auditor any findings or concerns the auditor might be having.  This permits the taxing unit to supply additional materials that might satisfy the concerns, it permits the taxing unit to bring in outside tax advisor, lawyers and others with specific expertise that might be required to address the problem. 

This blog is written by
Coleman Jackson | Attorney & Counselor At Law | 6060 North Central Expy, Suite 443| Dallas, TX 75206 | www.cjacksonlaw.com | 214-599-0431

Immigration to the United States

U.S. citizenship is a dream of many people who immigrate to United States. It provides lots of benefits such as right to vote, eligibility for certain government jobs and relief from the possibility of problems with residency status and many more.

The United States accepts more legal immigration as permanent residents than all over countries in the world; nearly 18 million immigrants entered the United States from 2000 to 2012, the majority coming from countries, such as, Honduras, India, Guatemala, Peru, El Salvador, Ecuador, and China. It does not mean that all immigration petitions are approved. Immigration and citizenship is a complex process which needs specialized advice from an Immigration Lawyer in United States.

In this blog, you will learn about

• Who may immigrate to the United States? 
• Different types of immigration visas.
• Steps involved in the immigration visa process. 
• Certain Tax Issues you must consider.

Who may immigrate to the United States? 

In general a foreign citizen is eligible to apply for an immigration visa when (s)he is sponsored by a U.S. citizen relative, U.S. lawful permanent resident, or by a prospective employer, and be the beneficiary of an approved petition filed with U.S. Citizenship and Immigration Services (USCIS). For petition information visit the USCIS website. Immigrants should get in touch with an Immigration Lawyer in United States for all their immigration matters.

Types of Immigration Visas in the United States

Here are some major immigration categories

Immediate Relative and Family Sponsored

Family Immigration

In this immigration category you can get lawful permanent resident status on the basis that you have a relative who is a citizen of the United States or a lawful permanent resident, and your relative have to prove that (s)he has enough income or assets to support you.

Marriage to a Foreign National  

If you are an American citizen and desire to bring your foreign born spouse to reside in the United States, you may be able to sponsor them as an immediate relative. Under current law, that means an immigrant visa is immediately available upon your filing the petition and it being processed and approved by the United States government.

Employment Based

Employment Visas

With respect to this employment based immigration category, under current U.S. immigration law every fiscal year (October 1st – September 30th), approximately 140,000 employment based immigration visas are made available to qualified applicants. Employers sponsor skilled workers using the H series of visas.  For the purpose of obtaining permanent residency status, you must understand that an employer sponsor is only the first step.  The second step is your applying to adjust status.

Investor Visas

The investor immigration visa is included in the 140,000 employment based immigration category during the fiscal year. The two main investor visas are the E series visas and the L series of visas.  E and L series of visas are known as dual intent visas.  Dual intent means that you can intend to reside in the United States temporarily, i.e. during the time necessary to invest, manage or supervise a branch office or plant; or, you can intend to immigrate to the United States permanently.  The first step in applying for an E or L visa is through a Sponsor.  You may be able to adjust status or obtain a Green Card. The rules and procedures pertaining to the E and L series of visas are complicated; therefore you should consult an experienced employment immigration lawyer.

Process for Immigration Visa

After an immigrant petition is approved by USCIS, for further processing it is forwarded to the National Visa Center (NVC) if the beneficiary is overseas or unable to adjust status within the United States. NVC plays an important role in the next steps of the immigrant visa process by providing instructions to petitioners, sponsors, and visa applicants, reviewing required affidavit of Support forms from sponsors, and receiving fees, application forms, other required documents (i.e. birth certificates, police reports, marriage/divorce certificates, etc.) and medical exam/civil surgeon information from visa applicants. And then NVC contacts the petitioner once the petition’s priority date is about to become current.

To come to the U.S. to live permanently, you will want to learn more about becoming a Lawful Permanent Resident; as mentioned before, this is otherwise called getting a Green Card. Once you become a Green Card holder you might want to consider becoming a United States Citizen.

Federal Tax Implications to Immigrating to the U.S.

In making your immigration decisions, you should know that United States citizens and Lawful Permanent Residents are subject to federal taxation on their worldwide income whether they reside in the United States or not.  The United States government also requires United States persons, which includes United States Citizens and Green Card Holders, to disclose certain foreign accounts and offshore assets annually. Failure to do so could result in the imposition of civil finds and criminal prosecution of non-disclosers. You should consult an experienced immigration and tax law firm regarding all of your immigration and tax concerns.

Follow Us 

The United States Congress is currently discussing, debating and considering comprehensive immigration reforms that could change modify or otherwise have profound ramifications for both family and employment based immigration to the United States.  We strongly suggest that you follow our discussions regarding these matters.

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