It is a complicated question. You need to consult with an immigration lawyer individually for the best choice of action. To answer your question in short, the quickest way for someone to sponsor a parent is to sponsor her while the parent is here in the US. It currently takes 3-4 months. However, that parent cannot enter the US with a visitor's visa (B1/B2) for the purposes of being sponsored, because a visitor's visa is for a visit. A visitor should not intend to remain in the United States. But if your mother knows and agrees that you will sponsor her here, then she cannot enter the US with a visitor's visa. One way it is possible is, if your mother does not intend to remain here upon her entry, but later changes her mind while she is here.
A "change of mind" is a very subjective thing. There is no certain way to determine what your mother really intended upon her entry into the US. However, the USCIS uses a 30/60 day preconceived intent rule, which says that if your mother applies for adjustment of status within 30 days of her entry, then there is a presumption that she intended to immigrate and, thus, defrauded the customs immigration staff about her intent of visit. If she files for adjustment within 60 days of her entry, the USCIS will make a reasonable inquiry into the subject of her intent.
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For your mother to come to the U.S. on a B2 with the intention of getting a Green Card is fraud. You might just want to petition her right now through Consulate Processing.
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Your parent should not enter the U.S. on her visitor's with the intention of staying permanently. Typically, however, applicants who have been here for over 60 days before filing are able to overcome a presumption that they entered on their visa with immigrant intent and are permitted to adjust status. Your other two options are petitioning your parent, and having them wait in their home country for an immigrant visa (about 8-12 months), or having them enter the U.S. as a visitor, then returning home to process the visa there. In either case, please be sure to speak to a qualified attorney on this so that you make the right choice in your unique circumstances.
If she comes on the tourist visa in order to immigrate, they can deny admission at the airport. You can file for her to immigrate. Or she can come temporarily and if you change your mind, she can adjust here.
The above is intended only as general information, and does not constitute legal advice. You must speak with an attorney to discuss your individual case.
The best way to proceed is to file an I-130 through consular processing. She cannot enter the US on a B visa if she has the intent to reside in the U.S. permanently.