DHCR Must Further Investigate Missing Income Tax Information

July 18, 2018

LVT Number: #28496

Landlord applied for high-rent/high-income deregulation of tenants' apartment in 2015. The DRA ruled against landlord after Department of Taxation and Finance (DTF) records showed that tenants' joint income was below the deregulation threshold in 2013 and 2014. DTF was unable to make a match for the incomes of tenants' two sons, who also lived in the apartment. Landlord appealed, and the case was reopened. Landlord pointed out that tenants stated in response to the Income Certification Form that the sons had filed NY State income tax returns for 2013 and 2014.

Landlord applied for high-rent/high-income deregulation of tenants' apartment in 2015. The DRA ruled against landlord after Department of Taxation and Finance (DTF) records showed that tenants' joint income was below the deregulation threshold in 2013 and 2014. DTF was unable to make a match for the incomes of tenants' two sons, who also lived in the apartment. Landlord appealed, and the case was reopened. Landlord pointed out that tenants stated in response to the Income Certification Form that the sons had filed NY State income tax returns for 2013 and 2014. So the DHCR should have further investigated why DTF was unable to make a tax match for tenants' two sons. 

CF E 86 LLC, SM E 86 LLC, LSG E 86 LLC: DHCR Adm. Rev. Docket No. GN410011RO (5/25/18) [4-pg. doc.]

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