- 4 -
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.
Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 Next
Last modified: March 27, 2008