Today is September 24, 2026. Client: Turkish citizen, Genera...

Prompt

Today is September 24, 2026. Client: Turkish citizen, General Manager of the newly formed U.S. subsidiary (incorporated January 10, 2026; first revenue March 2026) of a Turkish textile-machinery manufacturer (1,200 employees). Before transfer he was Director of International Sales in Turkey for 4 years. He entered in L-1A 'new office' status on January 20, 2026 (approved for 1 year, to January 19, 2027). The U.S. entity has 3 employees (a sales manager, a service technician, an office administrator) and projects 7 by mid-2027. It has not yet filed a federal tax return. Constraints: the parent wants his green card started 'as soon as possible'; the parent will not fund audited financial statements for the U.S. entity unless required; the client's EB-1A profile is weak. Assume EB-1 'All Chargeability' is Current. Task: Build the sequence of filings (L-1A extension and EB-1C I-140/I-485), with dates, and identify the evidentiary risks at each step, including how current USCIS evidence policy changes your risk assessment. Cite authority for each legal point.