No Deregulation for Tenant Who Didn't File Tax Returns

Landlord applied for high-rent/high-income deregulation of tenant's apartment. Tenant responded that he hadn't filed tax returns for either of the two prior years. Tenant claimed that he wasn't required to file tax returns. The DRA ruled against landlord because it couldn't match a tax return for tenant for either or both of the two preceding calendar years. Landlord appealed, arguing that the DHCR should have conducted an independent investigation of tenant's income, or found out why tenant didn't file tax returns. The DHCR ruled against landlord. Tenant isn't required to explain why the Department of Taxation and Finance can't match tenant's address with any tax records. Tenant provided all the information he was required to give the DHCR in response to landlord's application. And tenant did explain why he didn't file tax returns: Tenant said he had no income for the two years in question.

GPH Management LLC: DHCR Adm. Rev. Docket No. VD410025RO (7/7/07) [4-pg. doc.]