Tenant Didn't Submit Income Tax Verification Information

Landlord applied in 2007 for high-rent/high-income deregulation of tenant's rent-stabilized apartment. Tenant responded to the DRA's notice of the application by stating that he had filed his 2005 and 2006 New York State income tax returns and that his income was below the deregulation threshold. The DRA then sent tenant a notice advising him that his response was incomplete. The DRA asked tenant to submit either the preprinted mailing labels or the first page of his 2005 and 2006 tax returns. The DRA also advised tenant that failure to respond could result in an order deregulating the apartment. Tenant failed to respond to the DRA's notice or to three subsequent follow-up notices requesting the same documentation. The DRA then ruled for landlord based on tenant's failure to respond to its four notices. Tenant appealed and lost. Tenant submitted with his PAR copies of his 2005 and 2006 federal income tax returns, as well as his 2007 federal and state returns. But tenant's PAR was filed more than eight months after the DRA's order was issued and was therefore untimely. The DRA sent its order to tenant by certified mail, which tenant signed a return receipt for. The DRA's order also advised tenant that a PAR must be filed within 35 days. Tenant also presented no good cause for his failure to respond to the DRA's four notices, and failed to explain why he submitted tax return information for the first time more than 16 months after the 60-day time limit to do so before the DRA.

Bregman: DHCR Adm. Rev. Docket No. XA410039RT (1/3/13) [6-pg. doc.]