; and (ii) the employer’s corporate organization has not been restructured to evade the limitation under clause (i). (J) If the employer, in such previous period as the Secretary shall specify, employed one or more H–1B nonimmigrants, the employer will submit to the Secretary the Internal Revenue Service Form W–2 Wage and Tax Statements filed by the employer with respect to the H–1B nonimmigrants for such period. . 103. Application review requirements (a) Technical amendment Section 212(n)(1) of the Immigration and Nationality Act ( 8 U.S.C. 1182(n)(1) ), as amended by sections 101 and 102, is further amended, in the undesignated paragraph at the end, by striking The employer and inserting the following: (K) The employer. . (b) Application review requirements Section 212(n)(1)(K), as designated by subsection (a), is amended— (1) in the fourth sentence, by inserting and through the Department of Labor’s website, without charge. after D.C. ; (2) in the fifth sentence, by striking only for completeness and inserting for completeness, indicators of fraud or misrepresentation of material fact, ; (3) in the sixth sentence— (A) by striking or obviously inaccurate and inserting , presents indicators of fraud or misrepresentation of material fact, or is obviously inaccurate ; and (B) by striking within 7 days of and inserting not later than 14 days after