DTF Unable to Verify Tenant's Tax Records

LVT Number: #23388

Landlord applied for high-rent/high-income deregulation of tenant's apartment in 2008. Tenant answered on time and said her annual household income was less than $175,000 in 2006 and 2007. Tenant submitted a copy of her 2006 tax return and her 2007 tax extension request. DTF was unable to match tenant's information with any tax records. The DRA asked tenant to follow up with DTF. Eventually, tenant submitted a letter she received from DTF stating that it had found matching records for 2007, but could not find any tax records for tenant for 2006.

Landlord applied for high-rent/high-income deregulation of tenant's apartment in 2008. Tenant answered on time and said her annual household income was less than $175,000 in 2006 and 2007. Tenant submitted a copy of her 2006 tax return and her 2007 tax extension request. DTF was unable to match tenant's information with any tax records. The DRA asked tenant to follow up with DTF. Eventually, tenant submitted a letter she received from DTF stating that it had found matching records for 2007, but could not find any tax records for tenant for 2006. The DRA then contacted DTF, which reported again that it had no matching tax records for tenant for either year. The DRA ruled against landlord because it couldn't verify tenant's income for 2006 and 2007. Landlord appealed and lost. Landlord argued that the DHCR should have made additional efforts to verify tenant's income. But the DRA had followed up with tenant several times and forwarded tenant's information to DTF three times. Each time, DTF found no match. Tenant wasn't required to explain why DTF couldn't match her tax information. Tenant otherwise submitted a complete answer to landlord's application. The DRA wasn't required or authorized to make further investigation or determination of tenant's income.

Esser Management Corp.: DHCR Adm. Rev. Docket No. YI410062RO (4/21/11) [5-pg. doc.]

Downloads

YI410062RO.pdf186.16 KB