United States District Judge for the District of New Jersey, Peter Sheridan, said last week that Cognizant had an obligation to pay the appropriate fee for the privileges associated with its desired visa. The company had argued that the FCA did not apply to records and statements made under the US Internal Revenue Code.
“By paying for L-1 and B-1 visas but directing its employees to perform work that required the more expensive H-1B visa, Cognizant decreased—and made false statements material to—its obligation to pay money to the government,” the judge observed in his order.