DHCR Needn't Verify Whether Tenant Filed Amended Tax Return

Landlord applied for high-rent/high-income deregulation of tenant's apartment in 2003. Tenant claimed that his income was below the $175,000 deregulation threshold in 2001. Tenant also submitted copies of his tax returns. DTF verified tenant's information. The DRA ruled against landlord. Landlord appealed, claiming that the DRA improperly relied on prior deregulation cases or its own records in making its decision. The DHCR ruled against landlord. Landlord was incorrect. The DRA sought DTF verification of tenant's income during processing of the 2003 deregulation proceeding. The DHCR wasn't required to verify whether tenant had filed an amended tax return.

Laurence Towers Co. LLC: DHCR Adm. Rev. Dckt. No. RL410070RO (4/9/04) [3-pg. doc.]