No Tax Match in High-Rent Deregulation Case

Landlord applied in 2008 for high-rent/high-income deregulation of tenant’s rent-stabilized apartment. Tenant claimed that she had filed income tax returns in 2006 and 2007 and that her income was below the deregulation threshold. The DRA ruled against landlord because DTF couldn’t match tenant’s name to any record of income tax return filings for those years. Landlord appealed, arguing that the DHCR should investigate further. The DHCR ruled for landlord and reopened the case. Tenant stated that she filed tax returns for the years in questions. So the DRA should ask tenant for more information to find out why there was no match with DTF.

Friedman: DHCR Adm. Rev. Docket No. YB410064RO (5/7/10) [4-pg. doc.]