Tenant Didn't Provide Enough Information in Deregulation Proceeding

Landlord applied in 2005 for high-rent/high-income deregulation of tenant's apartment. The DRA ruled for landord after tenant failed to provide sufficient information regarding his income for 2003 and 2004. Tenant appealed and lost. The DHCR found that tenant didn't submit complete information, despite repeated requests from the DRA. Tenant also had submitted false and misleading information to the DRA. When tenant answered the DRA's notice of landlord's application, he said that he and his wife both filed income tax returns for 2003, that his wife filed a return for 2004, and that he had filed an extension for 2004. The DRA asked tenant to submit a copy of either the first page of his 2004 New York State income tax return or the extension filed. Tenant submitted a copy of page one of his 2004 tax return, but the Department of Taxation and Finance (DTF) was unable to match this document with tenant's tax records. DTF also was unable to match any records for tenant's wife. The DRA then asked tenant to request copies of his tax returns from DTF and to submit proof of this request to the DHCR. Tenant submitted this proof and DTF's response. DTF said it had no record of any tax return received from tenant in 2003, but had only copies of the wife's returns and tenant's 2004 return. The returns were filed from a Connecticut address. When tenant filed his PAR, he admitted that he didn't file a New York State income tax return in 2003.

Merker: DHCR Adm. Rev. Docket No. UK410029RT (2/8/07) [7-pg. doc.]