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Texas Service Center I140 denied for ATP help needed

I140 denied for ATP help needed

My I 140 was denied for Ability to pay because the company net profit in 2006 was less then the wages. ( It was less because the company had some construction expense in 2006).

But from 2001 to 2005 the net profit was quite higher then the wages.

Please hlep me out is there any law or rule by which i can defend my case as apply for motion to reopen.

 
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National Interest Waiver 1