Nole v. New York City Department of Housing Preservation & DevelopmentNole v. New York City Department of Housing Preservation & Development
“[N]o dwelling unit may be considered the primary residence of the tenant/cooperator unless the tenant/cooperator provides proof that he or she either filed a New York City Resident Income Tax return at the claimed primary residence for the most recent preceding taxable year for which such return should have been filed or that the tenant/cooperator was not legally obligated to file such tax return” (
Rules of City of NY Dept of Housing Preservation and Development [28 RCNY] § 3-02 [n] [4] [iv] ). This provision does not create an unconstitutional irrebuttable presumption (see e.g. Michael H. v Gerald D., 491 US 110, 120-121 [1989] [Scalia, J., plurality opinion]; United States v Locke, 471 US 84 [1985]; cf. Vlandis v Kline, 412 US 441 [1973]).
Because
The form of the notice of preliminary grounds for eviction complied with
We have considered petitioner’s remaining arguments and