No DTF Records Match Tenant's Tax Returns

Landlord sought high-rent/high-income deregulation of tenant's rent-controlled apartment in 2010. Tenant claimed that his total household income was below $175,000 for both 2008 and 2009, and submitted copies of his tax returns for both years. But DTF found no matching information for tenant for either year. The DRA ruled against landlord after giving both sides the chance to submit additional information. Landlord appealed, and the case was reopened. Landlord argued that the DRA should have investigated why DTF couldn't make a match with its tax records. The DHCR agreed with landlord and reopened the case. A court had ruled in another case that, in similar circumstances, the DHCR should have made further inquiries concerning DTF's failure to make a tax match for tenant. 

Diamond 530 Park Avenue Owner LLC: DHCR Adm. Rev. Docket No. BP410004RO (5/22/14) [3-pg. doc.]