Tenants Didn't Live in New York State in 1992

In 1994 landlord applied to the DRA for high-rent/high-income deregulation of tenant's apartment. The DRA ruled against landlord because the Department of Taxation and Finance wasn't able to match tax returns for all named apartment occupants for the two preceding calendar years. Landlord appealed, claiming that the DRA should have investigated why there were no matches. The DHCR ruled against landlord. The DRA had asked tenants why there were no matches with DTF records. Tenants responded, stating that they weren't New York residents in 1992 and therefore didn't file New York State tax returns. This adequately explained why there were no tax matches. Landlord hadn't challenged this information.

Wenham Realty Corp.: DHCR Adm. Rev. Dckt. No. JI410152RO (4/24/97) [2-page document]