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. Further, USCIS claimed the Petitioner/Beneficiary had no right to an appeal.  We felt that the allegations were very serious and could lead to reprecussions for the company.  A detailed discussion of the the incorrect legal and factual assumptions made by USCIS led to a reversal of the decision and reinstement of the labor certification and approval of the I-140.  This was a good way to start the new year for our clients and us.  :-)