DHCR Won't Consider Amended Tax Returns

January 1, 2005

LVT Number: 17836

(Decision submitted by Daniel Roskoff of the Williston Park law firm of Horing, Welikson & Rosen, PC, attorneys for the landlord.) Landlord applied for high-rent/high-income deregulation of tenant's apartment in 2004. The DRA ruled against landlord because tenant's household income was less than $175,000 for one of the two years in question. Landlord appealed. Tenant had amended his 2002 tax return after receiving notice of landlord's deregulation application. The DHCR ruled for landlord. Considering amended tax returns invites abuse of the luxury deregulation procedures.

(Decision submitted by Daniel Roskoff of the Williston Park law firm of Horing, Welikson & Rosen, PC, attorneys for the landlord.) Landlord applied for high-rent/high-income deregulation of tenant's apartment in 2004. The DRA ruled against landlord because tenant's household income was less than $175,000 for one of the two years in question. Landlord appealed. Tenant had amended his 2002 tax return after receiving notice of landlord's deregulation application. The DHCR ruled for landlord. Considering amended tax returns invites abuse of the luxury deregulation procedures. There was no good cause shown in this case for consideration of tenant's amended tax return.

Colorado Associates LLC: DHCR Adm. Rev. Dckt. No. SC410023RO (12/17/04) [5-pg. doc.]

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