DHCR Must Investigate Missing DTF Tax Match Further

Landlord applied in 2015 for high-rent/high-income deregulation of rent-stabilized tenant's apartment when tenant's rent was more than $2,500 per month. In response, tenant claimed that he had filed income tax returns in 2013 and 2014 and that his household income was below the $200,000 deregulation threshold in each of those years. The DRA ruled against landlord because the Department of Taxation and Finance (DTF) found no tax match for tenant. Landlord appealed, and the case was reopened. The DRA should make further inquiries concerning DTF's failure to match tenant's income tax submissions. Tenant submitted copies of his returns with his response to landlord's application.

400 E57 Fee Owner LLC: DHCR Adm. Rev. Docket No. FX410008RO (6/27/18) [4-pg. doc.]