Tenant Didn't File Tax Returns

September 30, 2006

LVT Number: 19167

Landlord applied for a high-rent/high-income deregulation of tenant's apartment. Tenant claimed that he didn't have to file tax returns for the two years before landlord filed its application. The DRA ruled against landlord because it couldn't find any matching tax information on tenant from the Department of Taxation and Finance (DTF). Landlord appealed and lost. Landlord claimed that the DHCR couldn't rely solely on tenant's claim, but must investigate and verify tenant's income. The DHCR said that tenant does not have to explain why the DTF could not provide matching tax information.

Landlord applied for a high-rent/high-income deregulation of tenant's apartment. Tenant claimed that he didn't have to file tax returns for the two years before landlord filed its application. The DRA ruled against landlord because it couldn't find any matching tax information on tenant from the Department of Taxation and Finance (DTF). Landlord appealed and lost. Landlord claimed that the DHCR couldn't rely solely on tenant's claim, but must investigate and verify tenant's income. The DHCR said that tenant does not have to explain why the DTF could not provide matching tax information. The DHCR is not required to investigate further and is not authorized to make its own determination of tenant's income.

171 West 57th St. Operating, LLC: DHCR Adm. Rev. Docket No. UA410015RO 7/26/06 [5-pg. doc.]

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