WANI & ASSOCIATES, P.C. provides quality legal services in immigration, personal injury, family law,bankruptcy, international trade, corporation and wills to residents of the Washington, DC metropolitan area including Virginia, Maryland.
Statutory demands are a great way to attempt to recover debts from an insolvent debtor company. This eBook is a complete guide to drafting and serving statutory demands.
Regulations Governing Practice before the Internal Revenue S.docxsodhi3
Regulations Governing Practice before
the Internal Revenue Service
Title 31 Code of Federal Regulations,
Subtitle A, Part 10,
published (June 12, 2014)
Treasury Department
Circular No. 230
(Rev. 6-2014)
Catalog Number 16586R
www.irs.gov
Department
of the
Treasury
Internal
Revenue
Service
Treasury Department Circular No. 230
31 U.S.C. §330. Practice before the Department
(a) Subject to section 500 of title 5, the Secretary of the Treasury may —
(1) regulate the practice of representatives of persons before the Department of the Treasury; and
(2) before admitting a representative to practice, require that the representative demonstrate —
(A) good character;
(B) good reputation;
(C) necessary qualifications to enable the representative to provide to persons valuable service; and
(D) competency to advise and assist persons in presenting their cases.
(b) After notice and opportunity for a proceeding, the Secretary may suspend or disbar from practice before the
Department, or censure, a representative who —
(1) is incompetent;
(2) is disreputable;
(3) violates regulations prescribed under this section; or
(4) with intent to defraud, willfully and knowingly misleads or threatens the person being represented or a
prospective person to be represented.
The Secretary may impose a monetary penalty on any representative described in the preceding sentence. If the
representative was acting on behalf of an employer or any firm or other entity in connection with the conduct
giving rise to such penalty, the Secretary may impose a monetary penalty on such employer, firm, or entity if
it knew, or reasonably should have known, of such conduct. Such penalty shall not exceed the gross income
derived (or to be derived) from the conduct giving rise to the penalty and may be in addition to, or in lieu of, any
suspension, disbarment, or censure of the representative.
(c) After notice and opportunity for a hearing to any appraiser, the Secretary may —
(1) provide that appraisals by such appraiser shall not have any probative effect in any administrative
proceeding before the Department of the Treasury or the Internal Revenue Service, and
(2) bar such appraiser from presenting evidence or testimony in any such proceeding.
(d) Nothing in this section or in any other provision of law shall be construed to limit the authority of the
Secretary of the Treasury to impose standards applicable to the rendering of written advice with respect to any
entity, transaction plan or arrangement, or other plan or arrangement, which is of a type which the Secretary
determines as having a potential for tax avoidance or evasion.
(Pub. L. 97–258, Sept. 13, 1982, 96 Stat. 884; Pub. L. 98–369, div. A, title I, §156(a), July 18, 1984, 98 Stat.
695; Pub. L. 99–514, §2, Oct. 22, 1986, 100 Stat. 2095; Pub. L. 108–357, title VIII, §822(a)(1), (b), Oct. 22, 2004,
118 Stat. 1586, 1587; Pub. L. 109–280, title XII, §1219(d), Aug. 17, 2006, 120 Stat. 1085.)
Page 2
...
WANI & ASSOCIATES, P.C. provides quality legal services in immigration, personal injury, family law,bankruptcy, international trade, corporation and wills to residents of the Washington, DC metropolitan area including Virginia, Maryland.
Statutory demands are a great way to attempt to recover debts from an insolvent debtor company. This eBook is a complete guide to drafting and serving statutory demands.
Regulations Governing Practice before the Internal Revenue S.docxsodhi3
Regulations Governing Practice before
the Internal Revenue Service
Title 31 Code of Federal Regulations,
Subtitle A, Part 10,
published (June 12, 2014)
Treasury Department
Circular No. 230
(Rev. 6-2014)
Catalog Number 16586R
www.irs.gov
Department
of the
Treasury
Internal
Revenue
Service
Treasury Department Circular No. 230
31 U.S.C. §330. Practice before the Department
(a) Subject to section 500 of title 5, the Secretary of the Treasury may —
(1) regulate the practice of representatives of persons before the Department of the Treasury; and
(2) before admitting a representative to practice, require that the representative demonstrate —
(A) good character;
(B) good reputation;
(C) necessary qualifications to enable the representative to provide to persons valuable service; and
(D) competency to advise and assist persons in presenting their cases.
(b) After notice and opportunity for a proceeding, the Secretary may suspend or disbar from practice before the
Department, or censure, a representative who —
(1) is incompetent;
(2) is disreputable;
(3) violates regulations prescribed under this section; or
(4) with intent to defraud, willfully and knowingly misleads or threatens the person being represented or a
prospective person to be represented.
The Secretary may impose a monetary penalty on any representative described in the preceding sentence. If the
representative was acting on behalf of an employer or any firm or other entity in connection with the conduct
giving rise to such penalty, the Secretary may impose a monetary penalty on such employer, firm, or entity if
it knew, or reasonably should have known, of such conduct. Such penalty shall not exceed the gross income
derived (or to be derived) from the conduct giving rise to the penalty and may be in addition to, or in lieu of, any
suspension, disbarment, or censure of the representative.
(c) After notice and opportunity for a hearing to any appraiser, the Secretary may —
(1) provide that appraisals by such appraiser shall not have any probative effect in any administrative
proceeding before the Department of the Treasury or the Internal Revenue Service, and
(2) bar such appraiser from presenting evidence or testimony in any such proceeding.
(d) Nothing in this section or in any other provision of law shall be construed to limit the authority of the
Secretary of the Treasury to impose standards applicable to the rendering of written advice with respect to any
entity, transaction plan or arrangement, or other plan or arrangement, which is of a type which the Secretary
determines as having a potential for tax avoidance or evasion.
(Pub. L. 97–258, Sept. 13, 1982, 96 Stat. 884; Pub. L. 98–369, div. A, title I, §156(a), July 18, 1984, 98 Stat.
695; Pub. L. 99–514, §2, Oct. 22, 1986, 100 Stat. 2095; Pub. L. 108–357, title VIII, §822(a)(1), (b), Oct. 22, 2004,
118 Stat. 1586, 1587; Pub. L. 109–280, title XII, §1219(d), Aug. 17, 2006, 120 Stat. 1085.)
Page 2
...
Attach to legal pleadings in order to ensure that the court does not challenge or undermine your choice of citizenship or domicile. Establishes that any court which attempts to do this is involving itself in "political questions", which is a violation of the separation of powers doctrine.
United Nations Report of the Committee on the Elimination of Discrimination a...Dr Lendy Spires
Letter of transmittal 2 6 February 1998 Sir, I have the honour to refer to article 21 of the Convention on the Elimination of All Forms ofDiscrimination against Women, according to which the Committee on the Elimination of Discrimination against Women, established pursuant to the Convention, “shall, through the Economic and Social Council, report annually to the General Assembly of the United Nations on its activities”. The Committee on the Elimination of Discrimination againstWomen held its eighteenth session from19 January to 6 February 1998 at United Nations Headquarters.
It adopted its report on the session at its 383rd meeting, on 6 February. The report of the Committee is herewith submitted to you for transmission to the General Assembly at its fifty-third session. Accept, Sir, the assurances of my highest consideration. (Signed) Salma Khan Chairperson Committee on the Elimination of Discrimination against Women
REPORT Wall Street bank involvement with physical commodities (11-18-14)GE 94
WALL STREET BANKS
MORGAN STANLEY
GOLDMAN AND SACHS & CO
JP MORGAN CHASE & CO
INVOLVEMENT WITH
PHYSICAL COMMODITIES
MAJORITY AND MINORITY
STAFF REPORT
PERMANENT SUBCOMMITTEE
ON INVESTIGATIONS
UNITED STATES SENATE
RELEASED IN CONJUNCTION WITH THE
PERMANENT SUBCOMMITTEE ON INVESTIGATIONS
NOVEMBER 20 AND 21, 2014 HEARING
Report wall street bank involvement with physical commodities (11-18-14)Ruslan Sivoplyas
The Permanent Subcommittee on Investigations has scheduled a two-day hearing, “Wall Street Bank Involvement With Physical Commodities,” on Thursday, November 20 and Friday, November 21, 2014.
After a two-year bipartisan investigation, the subcommittee will hold a hearing examining the extent to which banks and their holding companies own physical commodities like oil, natural gas, aluminum and other industrial metals, as well as own or control businesses like power plants, oil and gas pipelines, and commodity warehouses.
Vargas v. Ford - joint memo on plaintiffs' motion to compel deposition of pub...M. Frank Bednarz
Background:
Early 2017: Plaintiffs propose completely atrocious class action settlement of lemon law claims against Ford for its allegedly faulty PowerShift Transmission. (Settlement only pays a minority of class members, requires documentation for claims, and requires arbitration for warranty claims. Meanwhile it pays class counsel almost $9 million--much greater than relief to the class--which counsel argues is justified by the warranty extension Ford already committed itself to prior to settlement.)
Sep: Public Citizen represents five class members who file a reasoned objection.
Oct. 2: Fairness hearing is held, the court approves the terrible settlement even though tens of thousands of unhappy class members opted out of it--a bizarre occurrence and red flag.
Nov: Public Citizen appeals.
Feb. 5, 2018: Public Citizen files opening brief.
Feb. 15: Plaintiffs demand to depose Public Citizen objectors within three days. Public Citizen says, "uh, this case is on appeal."
The parties have a discovery dispute and on March 9, 2018 submit this joint memo setting forth their positions.
The briefing paper consists of 14 chapters, including commercial and residential real estate, financing residential construction projects, options for establishing local production facilities, the Land Code and basic steps towards land ownership, land mortgages and due diligence, investment in unfinished construction, and land appraisal, among others.
U.S. Communications Law and Transactions (Winter 2010) White Paperokurtin
Owen Kurtin has published the Winter 2010 edition of "U.S. Communications Law and Transactions." The White Paper reviews current U.S. legal, regulatory and transactional issues in: Telephony; Broadcast; Cable; Wireless; Broadband, VoIP and the Internet; Satellites; Submarine Cable; and International Telecommunications.
The White Paper discusses current topics arising under the Obama Administration and the Julius Genachowski-led Federal Communications Commission, including Net Neutrality, the National Broadband Plan, Media Ownership Limits, Indecency and Content Restriction, Spectrum Re-banding and CFIUS and ITAR Reform. Also discussed are transactional paradigms and structuring considerations, including tax, accounting, antitrust, communications regulatory, corporate governance and bankruptcy, as they arise in the different communications sub-sectors.
The White Paper is available here; a .pdf version of U.S. Communications Law and Transactions can also be found and downloaded at
http://www.kurtinlaw.com/articles.html
Sprintax Federal Tax Filing Checklist + Reviewshappyschools
SprinTax Review - http://bit.ly/1PjQ0uK
Are you on F1 Visa?
Do you want to know how to file your taxes on the go without hassle?
Use Sprintax. Here's the checklist you would get after completing their questionnaire online.
Stem OPT Extension : DHS Requestion Court for 3 Months Extension of Deadlinehappyschools
DHS on Dec 22, 2015 requested Federal Court to extend the deadline of Feb 12, 2016 by another 3 months to May 10, 2016 to implement the Rule due to high volume of comments.
Sample Bank Statement Template to Study in USAhappyschools
Here's one of the best template for bank statement to Study in USA.
Source: http://studyabroad.mst.edu/media/academic/studyabroad/documents/SampleBankStatement.pdf
EAD for I140 - Text of the Proposed Rule - Dec 2015happyschools
Actual proposed Rule for folks with Approved I-140 to get EAD and host of other benefits with H1B Visa Grace Period, Retaining Priority Dates while changing employers, Ability to Accept Promotions to obtaining EAD Card under Compelling Circumstances.
17 Months STEM OPT Extension revoked for F1 Visa Studentshappyschools
17 Months STEM OPT Extension revoked for F1 Visa Students by Federal U.S. Court.
Questions?
http://www.happyschools.com/17-months-opt-stem-extension-invalidated/
PRECEDENT AS A SOURCE OF LAW (SAIF JAVED).pptxOmGod1
Precedent, or stare decisis, is a cornerstone of common law systems where past judicial decisions guide future cases, ensuring consistency and predictability in the legal system. Binding precedents from higher courts must be followed by lower courts, while persuasive precedents may influence but are not obligatory. This principle promotes fairness and efficiency, allowing for the evolution of the law as higher courts can overrule outdated decisions. Despite criticisms of rigidity and complexity, precedent ensures similar cases are treated alike, balancing stability with flexibility in judicial decision-making.
ALL EYES ON RAFAH BUT WHY Explain more.pdf46adnanshahzad
All eyes on Rafah: But why?. The Rafah border crossing, a crucial point between Egypt and the Gaza Strip, often finds itself at the center of global attention. As we explore the significance of Rafah, we’ll uncover why all eyes are on Rafah and the complexities surrounding this pivotal region.
INTRODUCTION
What makes Rafah so significant that it captures global attention? The phrase ‘All eyes are on Rafah’ resonates not just with those in the region but with people worldwide who recognize its strategic, humanitarian, and political importance. In this guide, we will delve into the factors that make Rafah a focal point for international interest, examining its historical context, humanitarian challenges, and political dimensions.
NATURE, ORIGIN AND DEVELOPMENT OF INTERNATIONAL LAW.pptxanvithaav
These slides helps the student of international law to understand what is the nature of international law? and how international law was originated and developed?.
The slides was well structured along with the highlighted points for better understanding .
RIGHTS OF VICTIM EDITED PRESENTATION(SAIF JAVED).pptxOmGod1
Victims of crime have a range of rights designed to ensure their protection, support, and participation in the justice system. These rights include the right to be treated with dignity and respect, the right to be informed about the progress of their case, and the right to be heard during legal proceedings. Victims are entitled to protection from intimidation and harm, access to support services such as counseling and medical care, and the right to restitution from the offender. Additionally, many jurisdictions provide victims with the right to participate in parole hearings and the right to privacy to protect their personal information from public disclosure. These rights aim to acknowledge the impact of crime on victims and to provide them with the necessary resources and involvement in the judicial process.
Introducing New Government Regulation on Toll Road.pdfAHRP Law Firm
For nearly two decades, Government Regulation Number 15 of 2005 on Toll Roads ("GR No. 15/2005") has served as the cornerstone of toll road legislation. However, with the emergence of various new developments and legal requirements, the Government has enacted Government Regulation Number 23 of 2024 on Toll Roads to replace GR No. 15/2005. This new regulation introduces several provisions impacting toll business entities and toll road users. Find out more out insights about this topic in our Legal Brief publication.
Car Accident Injury Do I Have a Case....Knowyourright
Every year, thousands of Minnesotans are injured in car accidents. These injuries can be severe – even life-changing. Under Minnesota law, you can pursue compensation through a personal injury lawsuit.
A "File Trademark" is a legal term referring to the registration of a unique symbol, logo, or name used to identify and distinguish products or services. This process provides legal protection, granting exclusive rights to the trademark owner, and helps prevent unauthorized use by competitors.
Visit Now: https://www.tumblr.com/trademark-quick/751620857551634432/ensure-legal-protection-file-your-trademark-with?source=share
Responsibilities of the office bearers while registering multi-state cooperat...Finlaw Consultancy Pvt Ltd
Introduction-
The process of register multi-state cooperative society in India is governed by the Multi-State Co-operative Societies Act, 2002. This process requires the office bearers to undertake several crucial responsibilities to ensure compliance with legal and regulatory frameworks. The key office bearers typically include the President, Secretary, and Treasurer, along with other elected members of the managing committee. Their responsibilities encompass administrative, legal, and financial duties essential for the successful registration and operation of the society.
ASHWINI KUMAR UPADHYAY v/s Union of India.pptxshweeta209
transfer of the P.I.L filed by lawyer Ashwini Kumar Upadhyay in Delhi High Court to Supreme Court.
on the issue of UNIFORM MARRIAGE AGE of men and women.
Washington Technology Responds on Jan 11, 2016 for STEM OPT Deadline Extension
1. In the
United States District Court
for the
District of Columbia
Washington Alliance of
Technology Workers;
21520 30th Drive SE Suite 102
Bothell, WA 98021
Plaintiff,
v.
U.S. Dep’t of Homeland Security;
Office of General Counsel
Washington, DC 20258
Defendant.
Civil Action No. 1:14-cv-529 (ESH)
Plaintiff’s Response to Defendant’s Motion
Under Fed. R. Civ. P. 60(b)(6)
for Limited Relief from the Court’s Order
Case 1:14-cv-00529-ESH Document 49 Filed 01/11/16 Page 1 of 32
2. i
TABLE OF CONTENTS
Table of Authorities................................................................................................ ii
Statement of the Case.............................................................................................1
Legal Standard.........................................................................................................4
Argument.................................................................................................................5
I. The District Court may not grant the requested relief
without the consent of the Court of Appeals. ............................................5
II. No extraordinary circumstances justify revision of the
final judgment................................................................................................6
A. DHS’s failure to put in place a final rule before
vacatur of the 2008 OPT Rule goes into effect is not
an extraordinary circumstance because this failure is
entirely due to the agency’s own strategic choices. ...............................6
1. DHS’s argument that the large volume of
comments received for the 2015 NPRM creates an
extraordinary circumstance requires the Court to
accept the false premise that the time to act starts
when a court imposes a deadline........................................................7
2. Any need for time to create guidance and training
for the 2015 NPRM is not an extraordinary
circumstance because it is entirely due to strategic
choices made by DHS.......................................................................10
B. Any disruption resulting from the vacatur of the 2008
OPT Rule is entirely the fault of DHS because the
agency failed to provide guidance to those affected,
even though the Court stayed the vacatur for six months..................12
III. DHS cannot show that the requested extraordinary relief
would ensure timely publication of a new final rule................................16
IV. Allowing facts that did not exist at the time of judgment
to create extraordinary circumstances would undermine
the finality of judgments.............................................................................17
V. DHS failed to give proper notice and comment for the
2015 Proposed Rule.....................................................................................19
Conclusion.............................................................................................................23
Case 1:14-cv-00529-ESH Document 49 Filed 01/11/16 Page 2 of 32
3. ii
TABLE OF AUTHORITIES
Case Law:
*Ackermann v. United States, 340 U.S. 193 (1950).......................................4,12
Agostini v. Felton, 521 U.S. 203 (1997).............................................................18
Brookens v. Solis, 635 F. Supp. 2d 1 (D.D.C. 2009)..........................................4
Douglas v. D.C. Hous. Auth.,
306 F.R.D. 1 (D.D.C. 2014)......................................................................4,18
Fertilizer Inst. v. U.S. Envtl. Prot. Agency,
935 F.2d 1303 (D.C. Cir. 1991).......................................................................8
Forras v. Rauf, 74 F. Supp. 3d 1 (D.D.C. 2014).................................................5
*Good Luck Nursing Home. v. Harris,
636 F.2d 572 (D.C. Cir. 1980)....................................................... 4,7,10,17,18
Griggs v. Provident Consumer Discount Co.,
459 U.S. 56 (1982)............................................................................................5
Hawaii Longline Ass’n v. Nat’l Marine Fisheries Serv.,
281 F. Supp. 2d 1 (D.D.C. 2003)..................................................................16
Hawaii Longline Ass’n v. Nat’l Marine Fisheries Serv.,
288 F. Supp. 2d 7 (D.D.C. 2003)..................................................................16
Hoai v. Vo, 935 F.2d 308 (D.C. Cir. 1991).........................................................5
Intermountain Ins. Serv. of Vail v. Comm’r,
650 F.3d 691 (D.C. Cir. 2011).........................................................................8
National Black Police Ass’n v. District of Columbia,
108 F.3d 346 (D.C. Cir. 1997).........................................................................5
Marino v. DEA, 685 F.3d 1076 (D.C. Cir. 2012)...............................................4
Murray v. District of Columbia,
52 F.3d 353 (D.C. Cir. 1995)................................................................... 16–17
*N.J., Dep’t of Envtl. Prot. v. U.S. Envtl. Prot. Agency,
626 F.2d 1049 (D.C. Cir. 1980)............................................................... 19,23
Programmers Guild, Inc. v. Chertoff,
338 Fed. Appx. 239 (3d Cir. 2009)..............................................................2,8
Pioneer Inv. Servs. v. Brunswick Assocs.,
507 U.S. 380 (1993)..........................................................................................4
Richardson v. District of Columbia,
2007 U.S. Dist. LEXIS 49686 (D.D.C. July 8, 2007)...................................4
Salazar v. District of Columbia,
633 F.3d 1110 (D.C. Cir. 2011)......................................................................16
Case 1:14-cv-00529-ESH Document 49 Filed 01/11/16 Page 3 of 32
4. iii
Summers v. Howard Univ.,
374 F.3d 1188 (D.C. Cir. 2004) ......................................................................4
United States v. Sparks,
885 F. Supp. 2d 92 (D.D.C. 2012) .................................................................5
U.S. Steel Corp. v. U.S. Envt’l Prot. Agency,
595 F.2d 207 (5th Cir. 1979).........................................................................19
Statutes:
Congressional Review Act,
Pub. L. No. 104-121, 110 Stat. 847 (1996)................................................ 3,17
8 U.S.C. § 1101(a)(15)(H)(i)(B)............................................................................1
8 U.S.C. § 1184(g)...............................................................................................1
Rules:
Fed. R. Civ. P. 12(b)(1).....................................................................................2,8
Fed. R. Civ. P. 59(e)...........................................................................................16
Fed. R. Civ. P. 60(b)(6).............................................3,4,6,7,10,12,13,16–18,22,23
Fed. R. Civ. P. 62.1..............................................................................................1
Administrative:
Pre-Completion Interval Training; F-1 Student Work
Authorization, 57 Fed. Reg. 31,954 (July 20, 1992)
(codified at 8 C.F.R. § 214.2).........................................................................1
Extending Period of Optional Practical Training by
17-Months for F-1 nonimmigrant Students with STEM
(Science, Technology, Mathematics, and Engineering)
Degrees and Expanding Cap-Gap Relief for All
F-1 Students with Pending H-1B Petitions, 73 Fed.
Reg. 18,944–56 (Apr. 8, 2008)
(codified at 8 C.F.R. §§ 214 and 274a)...............................1–3,6–13,15,18–23
Executive Order 13,563, 76 Fed. Reg. 3,821–22 (Jan. 18, 2011).................. 19,21
Improving and Expanding Training Opportunities for F-1
Nonimmigrant Students With STEM Degrees and Cap-
Gap Relief for All Eligible F–1 Students, 80 Fed. Reg.
63,375–404 (proposed Oct. 19, 2015).................................... 3,6,9,10,16,22,23
Case 1:14-cv-00529-ESH Document 49 Filed 01/11/16 Page 4 of 32
5. iv
Comments on the 2015 NPRM:
Comment Submitted by Jonathan Baselice, U.S. Chamber of
Commerce, Docket ID ICEB-2015-0002-41916 (Nov. 18, 2015)............... 11
Comment Submitted by Christopher Corley, Compete
America, Docket ID ICEB-2015-0002-42700 (Nov. 18, 2015).................. 11
Comment Submitted by Jordan Gerstler-Holton, National
Foreign Trade Council, Docket ID ICEB-2015-0002-38036
(Nov. 21, 2015)................................................................................................7
Comment of Sen. Charles, E. Grassley on U.S. Immigration
and Customers Enforcement Proposed Rule: Improving
and Expanding Training Opportunities for F-1
Nonimmigrant Students with STEM Degrees and Cap-
Gap Relief for All Eligible F-1 Students (RIN 1653-
AA72), Docket ICEB-2015-0002-42093 (Nov. 18, 2014)........................ 9,21
Mass Mail Campaign 131, Comment Submitted by Deborah
Pritchard, Docket ID ICEB-2015-0002-43053 (Nov. 18, 2015)...................7
Comment Submitted by Broc Sanchez, Docket ID (Nov. 18, 2015)...............7
Comment Submitted by Abigail Slater, Internet Association,
Docket ID ICEB-2015-0002-41270 (Nov. 18, 2015).....................................7
Commentary on the Vacatur:
Murthy Law Firm, STEM OPT EAD Approvals Remain
Valid After February 2016, available at https://www.
murthy.com/2015/12/09/stem-opt-ead-approvals-remain-
valid-after-february-2016/........................................................................... 15
Humera Subhani, Immigration News Briefs, January 2015,
available at http://www.khabar.com/magazine/
immigration/immigration-news-briefs_8................................................. 15
https://www.coloradocollege.edu/dotAsset/a1406b1e-8efe-
4283-ba89-163c1e0a5f55.pdf ................................................................... 13–14
https://www.smu.edu/international/isss/
OptionalPracticalTraining/Announcement........................................ 13–14
http://web.mit.edu/iso/about/announcements.shtml.............................. 13–14
https://iss.washington.edu/STEMLegalChallenge.................................. 13–14
http://iss.okstate.edu/sites/iss.okstate.edu/files/u277/ISS%20
Listserve%20letter%209-29-2015.pdf................................................... 13–14
http://ois.jhu.edu/News_and_Events/news............................................. 13–14
https://www.iss.purdue.edu/PracticalTraining/STEM.cfm................... 13–14
http://ois.iu.edu/announcements/stem-opt.shtml.................................... 13–14
Case 1:14-cv-00529-ESH Document 49 Filed 01/11/16 Page 5 of 32
6. v
Other Authorities:
Michelle Malkin & John Miano, Sold Out, Simon & Schuster, 2015.............1
The White House, FACT SHEET: Immigration
Accountability Executive Action, Press Release, Nov. 20,
2014, available at https://www.whitehouse.gov/the-press-
office/2014/11/20/fact-sheet-immigration-accountability-
executive-action.................................................................................2,3,16,21
Leland E. Beck, Monday Morning Regulatory Review,
Federal Regulations Advisor, Jan. 4, 2016, available at
http://www.fedregsadvisor.com/2016/01/03/monday-
morning-regulatory-review-1416-regulatory-priorities-
in-an-administrations-final-year/.........................................................11–12
Letter from Senator Charles Grassley to DHS Secretary
Jeh Johnson (June 8, 2015), available at http://www.
grassley.senate.gov/sites/default/files/judiciary/upload/
Immigration%2C%2006-08-15%2C%20OPT%20
expansion%2C%20letter%20to%20Johnson.pdf..................................... 21
http://www.uscis.gov/working-united-states/temporary-
workers/h-1b-specialty-occupations-and-fashion-models/
extension-post-completion-optional-practical-training-
opt-and-f-1-status-eligible-students-under-h-1b-cap-gap-
regulations (last visited Jan. 8, 2016)..........................................................14
Case 1:14-cv-00529-ESH Document 49 Filed 01/11/16 Page 6 of 32
7. 1
STATEMENT OF THE CASE
In 1992, the former Immigration and Naturalization Service (“INS”) pro-
mulgated regulations creating the post completion Optional Practical Train-
ing program (“OPT”). Pre-Completion Interval Training; F-1 Student Work
Authorization, 57 Fed. Reg. 31,954 (July 20, 1992) (codified at 8 C.F.R. § 214.2).
This regulation allowed aliens on F-1 student visas to remain in the United
States and work for up to one year after graduating college. Id. This was an
interim final rule made without notice and comment. Today—over 23 years
later—neither the INS or its successor, the U.S. Department of Homeland Se-
curity (“DHS”) has published a final rule. Id.
The non-immigrant H-1B visa is the primary statutory path for admit-
ting college-educated guestworkers into the American labor market. 8 U.S.C.
§ 1101(a)(15)(H)(i)(B). Employers routinely use the H-1B program to replace
American technology workers already employed with cheaper foreign workers.
E.g., Michelle Malkin & John Miano, Sold Out, Simon & Schuster, 2015, pp. ix–xi,
77–91. Fortunately, Congress has enacted finite annual quotas on H-1B visas that
limit the number of foreign competitors that can be admitted. 8 U.S.C. § 1184(g).
Nonetheless, the demand for such foreign labor outstrips the number of available
H-1B visas. E.g., 73 Fed. Reg. 18,946–47, 18,953 (Apr. 8, 2008).
In 2007, Microsoft concocted a scheme to use regulation to circumvent
the H-1B quotas and presented it to the DHS secretary at a dinner party.
A.R. 120–22. Microsoft’s idea was to allow aliens who were unable to get an
H-1B visa to work for an extended period of time (29 months) on a student
visa under DHS’s Optional Practical Training (“OPT”) program. Id. DHS re-
sponded by working in secret with industry and academic lobbyists to prepare
a rule to implement Microsoft’s scheme. A.R. 124–27, 130–34. The public re-
ceived no notice that such regulations were being considered until DHS pro-
Case 1:14-cv-00529-ESH Document 49 Filed 01/11/16 Page 7 of 32
8. 2
mulgated them in an interim rule as a fait accompli. Extending Period of Op-
tional Practical Training by 17-Months for F-1 nonimmigrant Students with
STEM (Science, Technology, Mathematics, and Engineering) Degrees and Ex-
panding Cap-Gap Relief for All F-1 Students with Pending H-1B Petitions,
73 Fed. Reg. 18,944–56 (Apr. 8, 2008) (codified at 8 C.F.R. §§ 214 and 274a)
(“2008 OPT Rule”). In the 2008 OPT Rule, DHS solicited after-the-fact com-
ments but (over seven years later) has still not published a final rule. Id.
Shortly after publishing the 2008 OPT Rule, a number of organizations rep-
resenting technology workers brought a challenge to it under the Administrative
Procedure Act (“APA”), alleging it was in excess of DHS authority and that DHS
did not have good cause to waive notice and comment. Programmers Guild, Inc.
v. Chertoff, 338 Fed. Appx. 239, 241 (3d Cir. 2009). The Third Circuit dismissed
Programmers Guild under Fed. R. Civ. P. 12(b)(1), holding the plaintiffs were not
within the zone of interest of the statute in question. Id. at 245.
In 2014, the Washington Alliance of Technology Workers, Local 37083 of
the Communication Workers of America, AFL-CIO (“Washtech”), filed this
action—the second lawsuit challenging the OPT program—against DHS al-
leging the 2008 OPT Rule violated several provisions of the APA and the Im-
migration and Nationality Act (“INA”). Complaint, ECF 1 (March 28, 2014).
In November of 2014 the executive branch announced that it was going to
reaffirm (and expand) the policy of extended work after graduation on OPT.
The White House, FACT SHEET: Immigration Accountability Executive Ac-
tion, Press Release, Nov. 20, 2014, available at https://www.whitehouse.gov/the-
press-office/2014/11/20/fact-sheet-immigration-accountability-executive-action.
On March 6, 2015, both parties filed cross motions for summary judgment
on the record. ECF 25 and 26. On Aug. 12, 2015, the Court issued its opinion
on the summary judgment motions. Mem. Op., ECF 43. The Court held that
Case 1:14-cv-00529-ESH Document 49 Filed 01/11/16 Page 8 of 32
9. 3
DHS had promulgated the 2008 OPT Rule unlawfully without notice and
comment. ECF 43 at 34. The Court recognized that the failure to give notice
and comment is a serious procedural defect that normally requires vacatur of
the rule. Id. at 36. However, DHS pointed out to the Court that, if the 2008
OPT Rule be vacated, thousands of aliens working under its provisions would
no longer have legal status to work and would have “to scramble to depart the
United States.” Id. The Court vacated the rule but stayed its order until Febru-
ary 12, 2016, so that “thousands of young workers [would not have] to leave
their jobs in short order.” Id.
Rather than use the extra time granted by the Court as a transition period
to gracefully wind down the OPT extensions created by the 2008 OPT Rule,
DHS opted to try to put a new and more complicated rule in place by the
deadline. Improving and Expanding Training Opportunities for F-1 Nonim-
migrant Students With STEM Degrees and Cap-Gap Relief for All Eligible F-1
Students, 80 Fed. Reg. 63,375–404 (proposed Oct. 19, 2015) (“2015 NPRM”).
This proposed rule expands the duration of work by non-student aliens after
graduation to 36 months, id., as had been announced in advance. White House
Press Release, supra.
December 14, 2015 was the deadline (7 years, 8 months, and 6 days after
the 2008 OPT Rule was published as an interim measure) for DHS to have
completed the rulemaking process in order for DHS to replace the vacated
rule by the Court’s February 12, 2016 deadline. Congressional Review Act,
Pub. L. No. 104-121, § 801, 110 Stat. 847, 869 (1996) (Under the Congressional
Review Act, the agency must publish a rule 60 days before going into effect.).
With that deadline now passed, DHS filed the present motion under Fed. R.
Civ. P. 60(b)(6), praying that the Court will grant relief from the Aug. 12, 2015
judgment by extending the stay of vacatur. Mot. Br., ECF 47 (Dec. 22, 2015).
Case 1:14-cv-00529-ESH Document 49 Filed 01/11/16 Page 9 of 32
10. 4
LEGAL STANDARD
Fed. R. Civ. P. 60(b)(6) grants the Court discretion to “relieve a party … from
a final judgment” for “any other reason that justifies relief.” Marino v. DEA,
685 F.3d 1076, 1079 (D.C. Cir. 2012) (quoting Pioneer Inv. Servs. v. Bruns-
wick Assocs., 507 U.S. 380, 393 (1993)). The D.C. Circuit “has emphasized that
Rule 60(b)(6) should be only sparingly used and may not be employed simply
to rescue a litigant from strategic choices that later turn out to be improvident.”
Salazar v. District of Columbia, 633 F.3d 1110, 1120 (D.C. Cir. 2011) (internal
quotation marks and citations omitted); Richardson v. District of Columbia,
2007 U.S. Dist. LEXIS 49686 (D.D.C. July 8, 2007). A Court “must balance
the interest in justice with the interest in protecting the finality of judgments.”
Summers v. Howard Univ., 374 F.3d 1188, 1193 (D.C. Cir. 2004); Douglas v.
D.C. Hous. Auth., 306 F.R.D. 1, 4 (D.D.C. 2014). “There must be an end to liti-
gation someday, and free, calculated, deliberate choices are not to be relieved
from.” Ackermann v. United States, 340 U.S. 193, 198 (1950).
Furthermore, “the D.C. Circuit has held that relief under Rule 60(b)(6)
should be granted only in extraordinary circumstances.” Brookens v. So-
lis, 635 F. Supp. 2d 1, 4 (D.D.C. 2009) (internal quotation marks and citations
omitted). Extraordinary circumstances held to justify granting a Fed. R. Civ.
P. 60(b)(6) motion include disclosure of “a previously undisclosed fact so cen-
tral to the litigation that it shows the initial judgment to have been manifestly
unjust,” Good Luck Nursing Home. v. Harris, 636 F.2d 572, 577 (D.C. Cir.
1980), gross attorney negligence, Marino, 685 F.3d at 1079, and “when a litigant
suffered from a disabling illness, where participation in litigation would cause
greater disability, and where the illness had depleted the litigant’s financial
resources.” Salazar, 633 F.3d at 1121.
Case 1:14-cv-00529-ESH Document 49 Filed 01/11/16 Page 10 of 32
11. 5
ARGUMENT
I. The District Court may not grant the requested relief
without the consent of the Court of Appeals.
This District Court cannot grant the requested relief unless it obtains juris-
diction through remand, because it involves a case subject to a pending appeal.
Fed. R. Civ. P. 62.1. “It is ‘generally understood that a federal district court
and a federal court of appeals should not attempt to assert jurisdiction over
a case simultaneously. The filing of a notice of appeal is an event of jurisdic-
tional significance—it confers jurisdiction on the court of appeals and divests
the district court of its control over those aspects involved in the appeal.’”
United States v. Sparks, 885 F. Supp. 2d 92, 102 (D.D.C. 2012) (quoting Griggs
v. Provident Consumer Discount Co., 459 U.S. 56, 58 (1982)); National Black
Police Ass’n v. District of Columbia, 108 F.3d 346, 352 n.3 (D.C. Cir. 1997);
see also Forras v. Rauf, 74 F. Supp. 3d 1, 3 (D.D.C. 2014) (holding the district
court did lacked jurisdiction to hear a motion for reconsideration after the
opposing party had filed a notice of appeal). In this case, remedy is a specific
issue on appeal. Statement of the Issues, Doc. ID. 1574530, No. 15-5239 (D.C.
Cir. Sept. 9, 2015).
Although the Government may seek an indicative ruling from this Court as
to whether the motion raises a substantial issue, the movant must then notify
and convince the United States Court of Appeals for the District of Colum-
bia to remand the matter to the Court. Fed R. Civ. P. 62.1(b); see Hoai v. Vo,
935 F.2d 308, 312 (D.C. Cir. 1991) (“[W]hen both a Fed. R. Civ. P. 60(b) motion
and an appeal are pending simultaneously, appellate review may continue unin-
terrupted. At the same time, the District Court may consider the 60(b) motion
and, if the District Court indicates that it will grant relief, the appellant may
move the appellate court for a remand in order that relief may be granted.”).
Case 1:14-cv-00529-ESH Document 49 Filed 01/11/16 Page 11 of 32
12. 6
Nevertheless, parts II through V of this brief establish that the Government
has not presented a substantial issue or identified extraordinary circumstances
that might justify an indicative ruling by this Court in support of remand.
II. No extraordinary circumstances justify
revision of the final judgment.
DHS states in its motion that it is unable to publish the 2015 NPRM as a final
rule before the Court’s vacatur of the 2008 OPT Rule goes into effect Febru-
ary 12, 2016. After the Count vacated the 2008 OPT Rule for failure to give
public notice and comment, the Court granted DHS a six-month stay of that
order, reasoning that if it were to have immediate effect, thousands of aliens
would have to “leave their jobs in short order.” Mem. Op., ECF 43 at 36. DHS
opted to use that delay to create and publish a new and different final rule, fur-
ther expanding the OPT program, rather than subjecting the 2008 OPT Rule
to public comment or to provide an orderly transition from the vacated 2008
OPT Rule. 80 Fed. Reg. 63,375–404.
DHS claims two extraordinary circumstances supporting a Fed. R.Civ.
P. 60(b)(6) motion. DHS Mot. Br., ECF 47 at 3–9. First, DHS asserts that its
failure to publish a final rule is the result of extraordinary circumstances. Id.
at 5–8. Second, DHS cites the hardship vacatur will cause F-1 visa holders and
their employers. Id. at 8–10.
A. DHS’s failure to put in place a final rule before
vacatur of the 2008 OPT Rule goes into effect is not
an extraordinary circumstance because this failure is
entirely due to the agency’s own strategic choices.
DHS gives two reasons it is unable to put in place a new rule expanding OPT
before the Court’s stay of vacatur for the 2008 OPT Rule ends. First, DHS as-
serts that the agency received an “unprecedented” number of comments. DHS
Mot. Br., ECF 47 at 2–6. Second, DHS claims that it needs additional time
Case 1:14-cv-00529-ESH Document 49 Filed 01/11/16 Page 12 of 32
13. 7
to develop guidance and provide training for new requirements in the 2015
NPRM. Id. at 7–8. Neither of these constitutes extraordinary circumstances
required to justify a Fed. R. Civ. P. 60(b)(6) motion because DHS’s inability to
put in place a rule before the Court’s vacatur deadline is entirely due to DHS’s
own strategic choices. See Good Luck Nursing Home, 636 F.2d at 577.
1. DHS’s argument that the large volume of comments received
for the 2015 NPRM creates an extraordinary circumstance
requires the Court to accept the false premise that the
time to act starts when a court imposes a deadline.
DHS alleges that, during the comment period for the 2015 NPRM, the agency
received an unanticipated and “unprecedented” volume of comments. DHS
Mot. Br., ECF 47 at 2–6. It asserts the number of comments received consti-
tutes an extraordinary circumstance justifying the granting of a Fed. R. Civ.
P. 60(b)(6) motion.1
This argument, however, requires the Court to accept the
false premise that that the time to act starts when a court imposes a deadline
and runs until that deadline.
Specifically, the 2008 OPT Rule was promulgated as an interim rule with-
out notice and comment on April 8, 2008. 73 Fed. Reg. 18,950. The Court stayed
vacatur of the 2008 OPT Rule until February 12, 2016. Mem. Op., ECF 43
at 34–35. DHS made a critical mistake in 2008 by only giving industry and
academic lobbyists access to the rulemaking process, while denying the gen-
1 DHS states that it received 43,000 unique comments, Decl. of Canty, ECF 47-1 ¶ 5, but
gives no figure as to how many of these are “significant comments” that actually need re-
sponses, id. at ¶ 16. The large volume of comments on the rule clearly is the result of mass
mailing campaigns (largely by supporters of the measure) that raise no issues warranting a re-
sponse. E.g., Mass Mail Campaign 131, Comment Submitted by Deborah Pritchard, Docket
ID ICEB-2015-0002-43053 (Nov. 18, 2015); Comment Submitted by Broc Sanchez, Docket ID
(Nov. 18, 2015) (reading in its entirety, “U.S.A. Would not be the great country it is if it had
not been for it’s immigrant population. Great minds are not limited by borders.” (sic)). Even
among the comments DHS considers unique, there is enormous duplication. Compare Com-
ment Submitted by Jordan Gerstler-Holton, National Foreign Trade Council, Docket ID
ICEB-2015-0002-38036 (Nov. 21, 2015) with Comment Submitted by Abigail Slater, Internet
Association, Docket ID ICEB-2015-0002-41270 (Nov. 18, 2015).
Case 1:14-cv-00529-ESH Document 49 Filed 01/11/16 Page 13 of 32
14. 8
eral public (especially those adversely affected, like Washtech) the opportunity
to participate. However, that mistake was correctable and DHS had 7 years,
10 months, and 4 days to make a correction.
An agency can correct defect of failing to give notice and comment by hold-
ing a post-promulgation comment period in which it does so with an “open
mind.” Intermountain Ins. Serv. of Vail v. Comm’r, 650 F.3d 691, 709 (D.C.
Cir. 2011). The agency then has the duty “to conduct notice and comment rule-
making ab initio” without giving preference to the conclusions of the original
rulemaking. Fertilizer Inst. v. U.S. Envtl. Prot. Agency, 935 F.2d 1303, 1312
(D.C. Cir. 1991). DHS failed to such take corrective action, even though it had
over seven years to do so.
DHS invited public comments for the 2008 OPT Rule but did not act on
them. 73 Fed. Reg. 18,950. In 2008, several organizations representing tech-
nology workers challenged DHS’s failure to give notice and comment for the
2008 OPT Rule. Programmers Guild, 338 Fed. Appx. at 241. The Third Circuit
dismissed that case under Fed. R. Civ. P. 12(b)(1), holding the plaintiffs were
not within the zone-of-interest of the statute in question. Id. at 245. However,
the Programmers Guild lawsuit effectively put DHS on notice that American
labor organizations considered the defects of the 2008 OPT Rule an impor-
tant issue and that the problems with the 2008 OPT Rule were not going to
simply go away. DHS made the strategic decision not to correct its failure to
give notice and comment, gambling that no one would ever obtain standing to
challenge its rule.
On March 29, 2014 Washtech filed the complaint in this case, again put-
ting DHS on notice that its 2008 OPT rulemaking was defective. Complaint,
ECF 1. Perhaps wagering that it could get this case dismissed on standing as
well, DHS still did nothing to correct its mistake.
Case 1:14-cv-00529-ESH Document 49 Filed 01/11/16 Page 14 of 32
15. 9
On August 12, 2015, the Court held that DHS had promulgated the 2008
OPT Rule without good cause to wave notice and comment and imposed on
DHS a deadline of February 12, 2016 to take corrective action on the defective
2008 OPT Rule. From the time that DHS issued the 2008 interim rule to this
Court’s deadline, DHS had a total of 7 years, 10 months, and 4 days to put in
place a final rule that followed the procedures required by the APA.
Finally, on October 19, 2015, DHS proposed a final rule and invited public
comment. 2015 NPRM, 80 Fed. Reg. 63,375–404; see also Comment of Sen.
Charles, E. Grassley on U.S. Immigration and Customers Enforcement Pro-
posed Rule: Improving and Expanding Training Opportunities for F-1 Nonim-
migrant Students with STEM Degrees and Cap-Gap Relief for All Eligible F-1
Students (RIN 1653-AA72), Docket ICEB-2015-0002-42093 (Nov. 18, 2014)
(asking the agency why the 2008 OPT Rule was never finalized).
The exceptional circumstances here are not the volume of comments that DHS
received but rather that DHS (1) received the instructions of industry lobbyists
on how to deprive American workers of their statutory protections from foreign
labor, A.R. 120–23; (2) worked in secret with lobbyists to prepare a rule to imple-
ment those instructions, A.R. 124–27 and 130–34; (3) produced a one-sided record
that only reflected the position of the lobbyists promoting the secret rule, Mem.
Op., ECF 42 at 34 n.13; (4) promulgated the 2008 OPT Rule without giving the
public any advanced notice, 73 Fed. Reg. 18,950 (Apr. 8. 2008); and (5) then waited
more than seven years, until a court imposed a deadline, to initiate corrective ac-
tion, 80 Fed. Reg. 63,776 (Oct. 19, 2015). This record of bureaucratic intransigence
consists entirely of deliberate choices made by the agency. The volume of com-
ments the agency received in response to the 2015 NPRM cannot explain why
DHS was unable to correct the defects of the 2008 OPT Rule within the 7 years,
10 months, and 4 days available to the agency.
Case 1:14-cv-00529-ESH Document 49 Filed 01/11/16 Page 15 of 32
16. 10
DHS actions (that is, inexcusable delay in correcting the defects of its 2008
rulemaking) speak louder than its words to the Court (claiming the agency
has acted with urgency). E.g., Decl. of Rachel Canty, ECF 47-1 ¶ 10 (“ICE has
assigned this STEM OPT rulemaking the highest possible priority”); id. ¶ 9
(stating the new rule “was the product of an ‘all-hands-on-deck’ approach”);
Decl. of Daniel J. Kane, ECF 47-2 ¶ 7 (“USCIS has made this STEM OPT
rulemaking a very high agency priority.”). Under DHS’s view of the APA,
where notice and comment remains optional until a court sets a deadline and
the failure to act within that deadline creates exceptional circumstances to ex-
tend the deadline, an agency would have no incentive to ever comply with the
statutory notice and comment requirements. DHS sat on its hands until this
Court forced it to act and nothing in its pending motion establishes other-
wise. Indeed, DHS made the strategic decision to wait 7 years, 6 months, and
11 days to act on putting a final STEM OPT rule in place. 73 Fed. Reg. 18,944
(Apr. 8, 2008) and 80 Fed. Reg. 63,376 (Oct. 19, 2015). Adverse consequences
resulting from such strategic choices explicitly are not grounds to grant a Fed.
R. Civ. P. 60(b)(6) motion. Good Luck Nursing Home, 636 F.2d at 577.
2. Any need for time to create guidance and training for the
2015 NPRM is not an extraordinary circumstance because
it is entirely due to strategic choices made by DHS.
DHS’s political zealotry in expanding what should be called its American jobs
giveaway program created the conditions for which it now seek extraordinary
relief. As DHS noted, “The 2015 NPRM notified the regulated public that
DHS proposed to significantly revise the 2008 STEM OPT Extension Rule by
replacing it ‘in its entirety’ with a new STEM OPT extension final rule. 80 Fed.
Reg. at 63,381.” DHS Mot. Br., ECF 47 at 7. The foreseeable result of these com-
prehensive rule changes, made in the face of a Court-imposed deadline, was
increased complexity in the OPT program.
Case 1:14-cv-00529-ESH Document 49 Filed 01/11/16 Page 16 of 32
17. 11
Even groups representing employers that supported the expansion of OPT
in the 2015 NPRM criticized the proposed rule’s complexity. E.g., Comment
Submitted by Christopher Corley, Compete America, Docket ID ICEB-2015-
0002-42700 (Nov. 18, 2015) (“The requirement to create an individualized Men-
toring and Training Plan will create significant administrative burdens and
costs.”); Comment Submitted by Jonathan Baselice, U.S. Chamber of Com-
merce, Docket ID ICEB-2015-0002-41916 (Nov. 18, 2015) (stating the 2015
NPRM is “unnecessarily burdensome”).
DHS concedes it caused this entirely foreseeable outcome: “Because of this
wholesale revision and replacement effort, DHS should be able to avoid uncer-
tainty and confusion felt by members of the regulated community by giving
agency personnel time to train adjudicators on the new requirements of the
final rule and educate the public through stakeholder engagements.” DHS Mot.
Br., ECF 47 at 7 (emphasis added); see also, id. at 4 (“DHS requires additional
time to develop guidance and train officers in the new STEM OPT program
requirements as well as provide training aids and material for foreign students,
U.S. schools and U.S. employers.”), Decl. of Canty, ECF 47-1 ¶ 22 and Decl. of
Kane, ECF 47-2, ¶¶ 9–10 and 12.
A former Senior Counsel at DHS and the Department of Justice observed
of DHS’s instant motion:
DOJ advised the court that plaintiffs would oppose the motion. Opposi-
tion is hardly surprising because the stated need for time to respond to
the public comments (30 days) is overshadowed by the notion that the
agency needs to retrain its staff (60 days). The motion argues that the
volume of comments was “unprecedented” for the “agency”—it may be
that “DHS” has not received such a volume, but its predecessor agencies
most certainly did, and the argument suggests that the real problem is a
knowledge vacuum.
Leland E. Beck, Monday Morning Regulatory Review, Federal Regulations
Case 1:14-cv-00529-ESH Document 49 Filed 01/11/16 Page 17 of 32
18. 12
Advisor, Jan. 4, 2016, available at http://www.fedregsadvisor.com/2016/01/03/
monday-morning-regulatory-review-1416-regulatory-priorities-in-an-ad-
ministrations-final-year/. DHS’s need for time to develop training for “new
STEM OPT program requirements” flows from the DHS’s own strategic
choice to add complexity to the OPT program—not an unexpected volume of
comments. DHS Mot. Br., ECF 47 at 4. The consequences of deliberate strate-
gic choices made by a party explicitly do not provide grounds to grant a Fed.
R. Civ. P. 60(b)(6) motion. Ackermann, 340 U.S. at 198 (stating “[t]here must
be an end to litigation someday, and free, calculated, deliberate choices are not
to be relieved from”).
B. Any disruption resulting from the vacatur of the 2008
OPT Rule is entirely the fault of DHS because the
agency failed to provide guidance to those affected, even
though the Court stayed the vacatur for six months.
DHS argues that the disruption from the vacatur of the 2008 Rule would create
extraordinary circumstances justifying a modification to the Court’s judgment
under Fed. R. Civ. P. 60(b)(6). DHS Mot. Br., ECF 47 at 3 (“This Court stayed
vacatur of the 2008 STEM OPT Extension rule with the express goal of pre-
venting ‘substantial hardship for foreign students and a major labor disruption
for the technology sector.’”). As an initial consideration, Washtech can find no
precedent from any federal court holding that a party may obtain extraordinary
Fed. R. Civ. P. 60(b)(6) relief on the basis of hardship or injury to third parties,
whoarenotthemselvesthemovants.Instayingitsorderofvacatur,theCourtdid
not make any finding of hardship to the federal government, the Department of
Homeland Security, or any of its officers or personnel should its vacatur order
become effective. Mem. Op., ECF 43 at 34–37. Rather, the court sought to avoid
what it considered to be a temporary disruption to the employment of a sub-
class of OPT beneficiaries, all of whom are non-immigrant foreigners present
Case 1:14-cv-00529-ESH Document 49 Filed 01/11/16 Page 18 of 32
19. 13
in the United States only for the duration of their F-student visas. DHS argued
that “a vacatur order would ‘take off the books’ the OPT-STEM extension rule
providing thousands of foreign students with work authorization while pres-
ently in the United States. This emergency situation would cause these workers
and their family members to scramble to depart the United States in an effort
to avoid any possible immigration consequences.” DHS Resp. Br., ECF 36 at 44.
The Court responded to DHS’s request stating, “Vacating the 2008 Rule could
also impose a costly burden on the U.S. tech sector if thousands of young work-
ers had to leave their jobs in short order.” Mem. Op., ECF 43 at 36 (emphasis
added). No OPT beneficiary or “tech sector” employer ever sought to appear as
amicus in this proceeding. In its Fed. R. Civ. P. 60(b)(6) motion the Government
is neither the agent of the OPT beneficiaries or their employers, nor is it acting
parens patriae for any employer or beneficiary.
On the other hand, the Court previously granted DHS generous relief,
in spite of the seriousness of DHS’s rulemaking defects. Mem. Op., ECF 43
at 34–37. DHS could have prevented guestworkers on OPT extension from hav-
ing to leave the country in short order by providing guidance to those workers
and their employers well in advance about the significance of the February 12,
2016 deadline so that they could prepare for it. Five months have passed, yet all
DHS can say is that it gave the old college try to get a new rule in place.
In spite of the serious immigration consequences aliens working under the
2008 OPT Rule would be exposed to if they continue to work after vacatur,
DHS has provided no official guidance and conflicting unofficial guidance to
those affected.2
University web sites describing the impending deadline say
they are waiting for information from DHS. E.g., https://www.coloradocol-
2 To illustrate, many aliens working on OPT extensions are likely to be eligible for an
alternate immigration status (e.g., F-2 or H-4). Such aliens would likely want guidance from
DHS as to how much time they have to adjust status.
Case 1:14-cv-00529-ESH Document 49 Filed 01/11/16 Page 19 of 32
20. 14
lege.edu/dotAsset/a1406b1e-8efe-4283-ba89-163c1e0a5f55.pdf (“What will hap-
pen after February 12, 2016? At this point, we don’t know. We are waiting for
DHS response and are working with experts in the field.”); https://www.smu.
edu/international/isss/OptionalPracticalTraining/Announcement (“DHS has
not provided any detailed response regarding the ruling”); http://web.mit.edu/
iso/about/announcements.shtml (“As of today, DHS has not provided any de-
tailed response regarding the ruling”); https://iss.washington.edu/STEMLe-
galChallenge (“We are waiting for updates from the Department of Home-
land Security”); http://iss.okstate.edu/sites/iss.okstate.edu/files/u277/ISS%20
Listserve%20letter%209-29-2015.pdf (“Please remember that the ISS [Interna-
tional Students & Scholars] is waiting just like you to receive a response from
DHS so we are all waiting together.”); http://ois.jhu.edu/News_and_Events/
news (“OIS [Office of International Services] cannot provide answers to these
questions until we receive guidance from DHS.”); https://www.iss.purdue.
edu/PracticalTraining/STEM.cfm (“At this time, we have not been provided
with any guidance or advisory from DHS or USCIS.”); http://ois.iu.edu/an-
nouncements/stem-opt.shtml (“We are waiting for DHS comment and will
update you with new information as it becomes available.”). The Court gave
DHS a six month delay to mitigate the effect of the vacatur order and DHS still
has not bothered to notify those affected that aliens will not be able to work
on OPT extensions after February 12, 2016 or told them what their options
will be. The United States Citizenship and Immigration Services’s (“USCIS”)
own web site on OPT extensions does not even mention the pending vacatur
of those work authorizations. http://www.uscis.gov/working-united-states/
temporary-workers/h-1b-specialty-occupations-and-fashion-models/exten-
sion-post-completion-optional-practical-training-opt-and-f-1-status-eligible-
students-under-h-1b-cap-gap-regulations (last visited Jan. 8, 2016).
Case 1:14-cv-00529-ESH Document 49 Filed 01/11/16 Page 20 of 32
21. 15
When DHS requested the Court stay vacatur, it clearly stated that aliens
would not be able to work on OPT extensions after a vacatur and that, without
such a stay, such aliens would have to “scramble to depart the United States.”
DHS Resp. Br., ECF 36 at 44; DHS Mot. Br., ECF 47 at 9. Yet, DHS has dis-
tributed conflicting unofficial guidance on that point to the public. For exam-
ple, one immigration law firm reported on December 9, 2015, that the USCIS
Nebraska Service Center stated to the American Immigration Lawyers Asso-
ciation (“AILA”) that DHS would ignore the Court’s order and would allow
aliens to continue to work on approved OPT extensions even after this Court’s
stay is lifted. Murthy Law Firm, STEM OPT EAD Approvals Remain Valid
After February 2016, available at https://www.murthy.com/2015/12/09/stem-
opt-ead-approvals-remain-valid-after-february-2016/. Then the same law firm
updated that page on December 15, 2015 stating the USCIS subsequently clari-
fied to AILA that no decision on whether employment authorizations made
under the 2008 OPT Rule will remain valid after the rule is vacated. Id. An-
other web site publishing immigration news recently reported that it was con-
firmed that DHS will ignore the vacatur and allow aliens to continue to work
on OPT extensions after the 2008 OPT Rule is vacated. Humera Subhani,
Immigration News Briefs, January 2015, available at http://www.khabar.com/
magazine/immigration/immigration-news-briefs_8. It is likely that DHS’s
conflicting information has led many people to believe that they can continue
working under the 2008 OPT Rule even after it is vacated and that they are
unaware of the dire consequences if they do so.
The agency’s unexplained failure to provide official guidance right up to the
deadline might give the impression that DHS is acting in a manner to max-
imize the vacatur order’s disruptive effect. In any event, for DHS to come
within days of vacatur of the 2008 OPT Rule and not provide any official
Case 1:14-cv-00529-ESH Document 49 Filed 01/11/16 Page 21 of 32
22. 16
guidance to those affected represents misfeasance on the part of the agency.
Any disruption experienced by third parties who are not before this court re-
sulting from the termination of work authorization for certain OPT guest-
workers after February 12, 2016 will be a foreseeable consequence of DHS’s
decision not to provide information to those guestworkers and their employ-
ers over the prior six months. Those adverse effects the agency complains of
flow exclusively from astonishingly bad strategic choices by DHS and are not
extraordinary circumstances that justify granting a motion under Fed. R. Civ.
P. 60(b)(6). Salazar, 633 F.3d at 1120.
In support of its assertion that the hardship of vacatur creates an extraordi-
nary circumstance, DHS cites Hawaii Longline Ass’n v. Nat’l Marine Fisheries
Serv., 288 F. Supp. 2d 7 (D.D.C. 2003). However, Hawaii Longline addresses
a motion to reconsider under Fed. R. Civ. P. 59(e), where the parties had made
their motions within the ten days allowed under the rule. Apropos to this case,
this Court held that, after violating the procedural right of the plaintiffs, the
agency could not rely on the conclusions of the vacated rule. Hawaii Longline
Ass’n v. Nat’l Marine Fisheries Serv., 281 F. Supp. 2d 1, 37 (D.D.C. 2003). DHS
did exactly that with the 2015 NPRM, using a go-through-the-motions notice
and comment period to simply rationalize the same conclusion of its vacated
rule (that is, the OPT work term should be expanded), 80 Fed. Reg. 63,375–404,
and had even announced that conclusion in advance of the pro forma notice
and comment period, White House Press Release, supra. See § V, infra.
III. DHS cannot show that the requested extraordinary relief
would ensure timely publication of a new final rule.
“[A]s a precondition to relief under Rule 60(b), the movant must provide the
district court with reason to believe that vacating the judgment will not be an
empty exercise or a futile gesture.” Murray v. District of Columbia, 52 F.3d
Case 1:14-cv-00529-ESH Document 49 Filed 01/11/16 Page 22 of 32
23. 17
353, 355 (D.C. Cir. 1995). DHS seeks an extension of the stay of vacatur until
May 10, 2016. DHS Mot. Br., ECF 47 at 9. DHS now claims that “barring un-
foreseen delay, we would expect completion of the STEM OPT rulemaking by
March 11, 2016.”
Under the Congressional Review Act, the agency must publish a rule 60 days
before its effective date. Pub. L. No. 104-121, § 801, 110 Stat. 847, 869 (1996).3
Sixty days from March 11, 2016 is May 10, 2016. Should another “unforeseen
delay” (of even one day) occur, DHS will need yet another stay of vacatur to
achieve its goal of uninterrupted STEM OPT extensions. E.g., DHS Mot. Br.,
ECF 47 at 9. Even further, DHS’s very equivocal statement to this court—that
the agency “expects” it can meet the new deadline barring yet another “unfore-
seen delay”—when considered in light of its unforeseen volume of comments,
its unforeseen need to provide training and guidance, and on top of its 7-year
delay to act, does not instill confidence that will finish the task within its pro-
posed deadline.
IV. Allowing facts that did not exist at the time of
judgment to create extraordinary circumstances
would undermine the finality of judgments.
DHS asserts that its Fed. R. Civ. P. 60(b)(6) motion is reasonable because it
was filed within 30 days of discovering that it would be unable to put in place
a new rule before the stay of vacatur of the defective, existing rule ends. DHS
Mot. Br., ECF 47 at 3. Presenting a “previously undisclosed fact so central to
the litigation” has been held to be an extraordinary circumstance. Good Luck
Nursing Home, 636 F.2d at 577. However, DHS seeks to extend that principle
to facts that did not exist at the time of judgment. Allowing subsequently cre-
ated facts to create extraordinary circumstances for granting a Fed. R. Civ.
3 The Decl. of Canty, ECF 47-1 ¶ 6 shockingly states that DHS “considered proceeding
without a delayed effective date” in spite of the statutory requirement to do so.
Case 1:14-cv-00529-ESH Document 49 Filed 01/11/16 Page 23 of 32
24. 18
P. 60(b)(6) would make the litigation process open-ended and would under-
mine the balance required by the need for finality of judgments. See Doug-
las, 306 F.R.D. at 4 (stating a court must balance the interest of justice with
the interest in protecting the finality of judgments). A change in the law after
judgment rarely constitutes an extraordinary circumstance for the purpose of
Fed. R. Civ. P. 60(b)(6). Agostini v. Felton, 521 U.S. 203, 239 (1997). Likewise, a
change in conditions arising after judgment should not create an extraordinary
circumstance.
In addition, for undisclosed information to constitute extraordinary cir-
cumstances under Fed. R. Civ. P. 60(b)(6), it must be “so central to the litigation
that it shows the initial judgment to have been manifestly unjust.” Good Luck
Nursing Home, 636 F.2d at 577. Here, the time it would take DHS to promul-
gate a replacement regulation is not central to the litigation. In fact, even while
DHS argued for a stay of vacatur, it did not request any specific duration from
the Court. DHS Resp. ECF 36 at 43–45. The 2008 OPT Rule is to be vacated
on February 12, 2016 because DHS did not provide notice and comment with-
out having good cause. Mem. Op., ECF 42 at 30–34. In its good cause analysis,
the Court did not consider how much time it would take DHS to promulgate a
replacement regulation, id., because that factor is irrelevant to the issue of good
cause. DHS’s time estimates for such a task, Decl. of Canty ECF 47-1 and Decl.
of Kane, ECF 47-2, are simply not “central to the litigation.” See Good Luck
Nursing Home, 636 F.2d at 577. Furthermore, DHS makes no showing that the
original stay of vacatur, giving the agency 7 years, 10 months, and 4 days to re-
place the 2008 OPT Rule with a final rule, was “manifestly unjust,” especially
when that is compared to the 8 year, 1 month, and 2 day time period it requests
in this motion. Proposed Order, ECF 47-3.
Case 1:14-cv-00529-ESH Document 49 Filed 01/11/16 Page 24 of 32
25. 19
V. DHS failed to give proper notice and comment
for the 2015 Proposed Rule.
The Court delayed vacatur of the 2008 OPT Rule to allow the agency time to
submit the rule “for proper notice and comment.” Mem. Op., ECF 43 at 37. But
yet again, the conduct of the agency has failed to provide the public, includ-
ing the plaintiffs, with good faith consideration of alternatives to the agency’s
chosen preferences.
The purpose of notice and comment is to “ensure that affected parties have
an opportunity to participate in and influence agency decision making at an
early stage, when the agency is more likely to give real consideration to alter-
native ideas.” N.J., Dep’t of Envtl. Prot. v. U.S. Envtl. Prot. Agency, 626 F.2d
1038, 1049 (D.C. Cir. 1980) (quoting from and adopting the reasoning of U.S.
Steel Corp. v. U.S. Envt’l Prot. Agency, 595 F.2d 207, 214–15 (5th Cir. 1979)).
President Obama reaffirmed this principle by directing agencies to give the
public the opportunity to participate, specifically requiring agencies to seek
the views of those affected, where feasible, in advance of publishing a proposed
rule. Executive Order 13,563, 76 Fed. Reg. 3,821–22 (Jan. 18, 2011). Therefore,
when Microsoft proposed to the DHS Secretary at a dinner party held to dis-
cuss immigration issues that it should reconsider the duration of work permit-
ted on student visas (A.R. 120–23) and DHS decided to consider the idea, the
agency should have given the public the opportunity to participate early in the
process when the public would have influence and the agency would have been
more likely to consider alternatives. N.J., Dep’t of Envtl. Prot., 626 F.2d at 1049.
Instead, the agency only met with industry groups in support of the pro-
posal (e.g., A.R. 126) and gave no notice to the public that such a rule was even
being considered until it promulgated an interim rule without public notice
and comment. 73 Fed. Reg. 18,950. As the Court noted, “[B]y failing to engage
Case 1:14-cv-00529-ESH Document 49 Filed 01/11/16 Page 25 of 32
26. 20
in notice-and-comment rulemaking, the record is largely one-sided, with in-
put only from technology companies that stand to benefit from additional F-1
student employees, who are exempted from various wage taxes.” Mem. Op.
at 34 n.13.
The 2008 OPT Rulemaking process is water over dam—but when does
the public get the opportunity to participate meaningfully in the question of
whether work on student visas after graduation should be expanded beyond
one year?
One could easily imagine an opportunity for such public participation hap-
pening in some alternate, parallel universe; even one where DHS delayed action
for years: This lawsuit could have raised an alarm within DHS that the 2008
OPT Rule was defective in early 2014. In November of 2014, DHS could have
announced that it is going to reconsider the proper duration of work under the
OPT program ab initio and invited public comment. The DHS secretary could
have invited select labor representatives to dinner to discuss the issue (the same
access granted to industry lobbyists previously). Over the next few months,
DHS could have met with people with a wide variety of views on the subject,
including labor groups. DHS could have researched the issues and gathered
data reflecting all points of view. Taking all of the collected information into
account, DHS could have decided the best course of action for OPT; prepared a
new rule; submitted the rule for approval for publication; and, when the Court’s
decision was released on August 12, the agency immediately published a pro-
posed rule that has already been vetted with the public and the Court’s deadline
could have been easily met—but that is in an imaginary alternate universe.
In this universe, DHS treated the Court’s order as an invitation to validate
the 2008 OPT Rule with a meaningless pro forma notice and comment period.
In fact, the executive branch even announced in advance that it was going to
Case 1:14-cv-00529-ESH Document 49 Filed 01/11/16 Page 26 of 32
27. 21
reaffirm (and expand) the policy of extended work after graduation on OPT.
See White House Press Release, supra. Once again, the public was denied the
opportunity to influence DHS on whether OPT should be expanded because
the decision had already been made and announced before the public could get
involved. After a briefing on DHS’s OPT plans last summer, the Chairman of
the Senate Judiciary Committee wrote the DHS secretary and stated, “Instead
of … addressing the legitimate criticisms of the OPT-STEM program raised
in the Washington Tech Alliance lawsuit, it appears the agency is intent on
doubling down on the misguided policies that triggered the GAO report and
lawsuit in the first place.” Letter from Sen. Charles Grassley to DHS Secre-
tary Jeh Johnson (June 8, 2015), available at http://www.grassley.senate.gov/
sites/default/files/judiciary/upload/Immigration%2C%2006-08-15%2C%20
OPT%20expansion%2C%20letter%20to%20Johnson.pdf.
DHS’s submissions to the Court give no indication that the agency did any-
thing differently the second time around. In 2008, the DHS secretary gave in-
dustry lobbyists personal access over dinner to advance ideas on immigration.
Did the DHS secretary invite any labor representatives to dinner to give equal
access this time? For that matter, did the DHS secretary meet with any labor
representatives at all to discuss this issue? In 2008, DHS officials met with
industry and academic lobbyists on expanding OPT while excluding the rest
of the public. E.g., A.R. 126. Did DHS meet with any representative of labor
organizations to discuss the proposed rule in advance of publication, as it is
required to do under Executive Order 13,563? Washtech is unaware of DHS
extending such equal access and DHS makes no such representations to the
Court that it has corrected that past mistake in this attempt at rulemaking.
Instead, the 2015 NPRM is simply déjà vu all over again. The Court ob-
served of the 2008 OPT Rule that “the record is largely one-sided, with input
Case 1:14-cv-00529-ESH Document 49 Filed 01/11/16 Page 27 of 32
28. 22
only from technology companies that stand to benefit from additional F-1 stu-
dent employees.” Mem. Op. ECF 42 at 34 n.13. For the 2015 NPRM, DHS did
the same thing. Senator Grassley observed in his comments:
On pages 28–30 of the proposed rule, the Department cites numerous
publications in support of its assertion that foreign STEM students pro-
vide substantial benefits to the U.S. economy. However, the discussion
cites only articles in support of the Department’s position and doesn’t
cite a single article contrary to the Department’s position.
Comment of Sen. Charles, E. Grassley, supra. DHS has learned nothing from
the 2008 OPT Rule debacle. Rather than giving the public a first chance at
having influence over any change in duration to OPT, DHS has used the delay
of vacatur to simply go through the motions of providing a ritual comment
period whose sole purpose is to rationalize the positions it took previously.
This is evident from DHS’s submissions to the Court. DHS does not seek a
delay so that it can correct the defects of the 2008 rulemaking by thoroughly
considering the input of the public to determine whether the policy of expand-
ing the duration of employment by non-students working on student visas
created in the 2008 OPT Rule should be continued. Instead, DHS seeks the
delay so that it can continue the policy implemented in the fatally flawed 2008
OPT Rule without interruption. DHS Mot. Br. ECF 47 at i, 2, 4, and 8–9; Decl.
of Canty ECF 47-1, ¶ 8–9. The public was denied the opportunity to influence
the agency on the key question of OPT duration in 2008. DHS has again de-
nied the public the opportunity to have influence in 2015. The result is a fatally
flawed proposed rule. 2015 NPRM, 80 Fed. Reg. 63,375–404.
As a result, even if the Court were to grant DHS’s Fed. R. Civ. P. 60(b)(6)
motion and DHS were able to promulgate a new rule within a new deadline, the
parties would be back in court litigating over that rule because of DHS’s de-
fective go-through-the-motions notice and comment process where the agency
Case 1:14-cv-00529-ESH Document 49 Filed 01/11/16 Page 28 of 32
29. 23
only afforded the public the opportunity to rubber stamp the 2008 decision, as
the agency had announced months in advance. See N.J., Dep’t of Envtl. Prot.,
626 F.2d 1038 at 1049. One might expect that, when (as DHS did with the 2008
OPT Rule) an agency runs roughshod over the APA to the point that it gives ev-
ery appearance of government corruption, upon being given a chance to correct,
the agency would go out of its way to counter the unseemly appearance given in
the defective rulemaking—but that did not happen. In essence, DHS argues here
that the policy it secretly put in place at the request of industry lobbyists in 2008
is now so sacrosanct that it cannot be subjected to public debate and should not
be vacated by the Court because DHS has, through delay, ensured that changing
its flawed policy will cause unnecessary hardship of the agency’s own creation.
Due to the agency’s Chauvinistic devotion to the position it adopted (after be-
ing proposed by lobbyists privately over dinner), DHS is no closer now to cor-
recting the defects of the 2008 OPT Rule than it was back in August when the
Court issued its order. These procedural defects in the 2015 NPRM preclude any
argument that denying DHS’s motion simply postpones the inevitable.
CONCLUSION
The motion for a further delay of the Court’s vacatur order should be denied.
Even if the Court still possessed jurisdiction over this matter, all of the factors
that DHS identifies as extraordinary circumstances required to justify a Fed.
R. Civ. P. 60(b)(6) motion are, in fact, the entirely foreseeable consequences of
DHS’s own horribly bad strategic choices. Because of these bad choices, DHS
has compounded its mistakes so that those affected have received no guidance
from DHS on what happens to OPT extensions post-vacatur of the 2008 OPT
Rule. The Court cannot and should not agree to revise its August 12, 2015
judgment. Instead, it should allow the appeal pending in the Court of Appeals
to proceed without further meandering or delay.
Case 1:14-cv-00529-ESH Document 49 Filed 01/11/16 Page 29 of 32
30. Respectfully submitted,
Dated: January 11, 2016
John M. Miano
D.C. Bar No. 1003068
Attorney of Record for
Washington Alliance of
Technology Workers
(908) 273-9207
miano@colosseumbuilders.com
Dale Wilcox
D.C. Bar No. 1029412
Michael Hethmon,
D.C. Bar No. 1019386
Immigration Reform Law Institute
25 Massachusetts Ave., N.W.
Suite 335
Washington, D.C. 20001
(202) 232-5590
Case 1:14-cv-00529-ESH Document 49 Filed 01/11/16 Page 30 of 32
31. In the
United States District Court
for the
District of Columbia
Washington Alliance of
Technology Workers;
21520 30th Drive SE Suite 102
Bothell, WA 98021
Plaintiff,
v.
U.S. Dep’t of Homeland Security;
Office of General Counsel
Washington, DC 20258
Defendant.
Civil Action No. 1:14-cv-529 (ESH)
[Proposed] Order
Defendant’s Motion Under Fed. R. Civ. P. 60(b)(6) for Limited Relief from the
Court’s Order is DENIED.
ELLEN SEGAL HUVELLE
United States District Judge
Case 1:14-cv-00529-ESH Document 49 Filed 01/11/16 Page 31 of 32
32. In the
United States District Court
for the
District of Columbia
Washington Alliance of
Technology Workers;
21520 30th Drive SE Suite 102
Bothell, WA 98021
Plaintiff,
v.
U.S. Dep’t of Homeland Security;
Office of General Counsel
Washington, DC 20258.
Defendant.
Civil Action No. 1:14-cv-529 (ESH)
Certificate of Service
I certify that on January 11, 2016, I filed the attached Plaintiff’s Response to
Defendant’s Motion Under Fed. R. Civ. P. 60(b)(6) for Limited Relief from the
Court’s Order with the Clerk of the Court using the CM/ECF system that
will provide notice and copies to the Defendant’s attorneys of record.
John M. Miano
D.C. Bar No. 1003068
Attorney of Record
Washington Alliance of
Technology Workers
Case 1:14-cv-00529-ESH Document 49 Filed 01/11/16 Page 32 of 32