Veronica L. Foster - Page 5




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          position of vice president of marketing at an annual salary of               
          $117,500.  Petitioner accepted the offer on April 11, 2003.                  
               Petitioner’s 2002 Form 1040NR, U.S. Nonresident Alien Income            
          Tax Return,3 was prepared by a tax return preparer on April 28,              
          2003.  Petitioner signed her return on May 6, 2003, and stated               
          her occupation in the United States as “Management”.  On Schedule            
          A, Itemized Deductions, petitioner claimed the fees and tuition              
          expenses she paid in 2002 for the M.B.A. program as unreimbursed             
          employee expenses.4                                                          
               In 2003 petitioner graduated from HBS with an M.B.A. and                
          began working as vice president of marketing for Refreshment                 
          Brands.  The record includes a letter prepared by that company in            
          support of its petition for an H-1B Visa for petitioner.5  Under             
          the heading “Specialty Occupation”, that letter stated:                      
               Ms. Foster will be employed in the specialty occupation of              
               Vice President of Marketing.  In this position, she will be             
               responsible for Brand management, including a marketing                 
               plan, interfacing with advertisement agencies, developing               
               and implementing budgets, developing POP materials,                     


               3 Petitioner was a citizen of New Zealand in 2002.                      
               4 Petitioner listed $2,950 in fees and $30,050 in tuition,              
          for a total of $33,000 of unreimbursed employee expenses.  After             
          reduction by 2 percent of her adjusted gross income ($292),                  
          petitioner deducted $32,708 on line 15 of Schedule A, Itemized               
          Deductions.                                                                  
               5 An H-1B petition is filed by an employer with the                     
          Department of Homeland Security to seek permission for an alien              
          specialty worker to begin or continue working in the United                  
          States.  The specialty worker is expected to possess professional            
          education, skills, and/or equivalent experience.                             





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