Landlord Must Give Tax ID Information to Tenant's Guardian

Landlord sued to evict tenant for nonpayment of rent. The Jewish Association Serving the Aging (JASA), which was tenant's guardian under Mental Hygiene Law Article 81, signed a settlement agreement with landlord by which landlord agreed to provide JASA with a W-9 tax form containing building ownership information and a taxpayer identification number that would match information in IRS files, so that funds approved by the Special Exit and Prevention Supplement (SEPS) Program could be released to pay tenant's rent arrears. JASA later asked the housing court to order landlord to produce the agreed-upon tax information and to delay execution on the eviction warrant until 14 days after landlord provided the information. The court ruled against JASA, which appealed and won. The appeals court found that landlord must comply with its agreement to produce the tax information. 

116 Lenox Realty, LLC v. Smith: 61 Misc.3d 137(A), 2018 NY Slip Op 51562(U)(App. T. 2 Dept.; 11/2/18; Pesce, PJ, Aliotta, Elliot, JJ)