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We were recently retained at the I-140 Appeal stage for an I-140 denied on grounds of fraud/willful misrepresentation.  USCIS denied the I-140 citing inconsistencies between the ETA 9089 job requirements, the advertisements, and a subsequent letter sent by petitioner with an RFE pertaining to the job requirements.  Due to what USCIS termed as "material inconsistencies,"  the I-140 was denied on the grounds that the labor certification submitted was gained through fraud or willful misrepresentation of a material fact.