In a recent decision, a US employer was held liable for back wages of over $150,000 for a terminated H-1b worker that it never even employed.  When the employer chose not to employ the worker and in essence, withdrew  its employment offer, it failed to notify the USCIS. The Judge stated,

Informing the immigration authorities that the employment has been terminated is the quid pro quo to be relieved of one of the duties the employer promises to fulfill when itsigns the labor condition application: the duty to pay the required wage rate. Until itdoes, the employer remains on the hook for the H-1B worker’s wages and benefits. Forthe price of a postage stamp, the Employer often can absolve itself of further liability.”