N.Y. Comp. Codes R. & Regs. tit. 9, § 2531.4 – Procedure where tenant fails to return ICF or owner disputes certification.

(a) In the event that the tenant or tenants either fail to return the completed ICF to the owner on or before the date required by section 2531.2(d) of this Part or the owner disputes the certification returned by the tenant or tenants, the owner may, on or before June 30th of such year, file an owner's petition for deregulation (OPD) which petitions the DHCR to verify, pursuant to section 171-b of the Tax Law, whether the total annual income exceeds $250,000, $175,000, or $200,000 in each of the two preceding calendar years, whichever applies, as provided in section 2531.2 of this Part.
(b) Within 20 days after the filing of such request with the DHCR, the DHCR shall notify the tenant or tenants named on the lease that such tenant or tenants must provide the DHCR with such information as the DHCR and the DTF shall require to verify whether the total annual income exceeds $250,000, $175,000, or $200,000 whichever applies, in each such year.
1. (1) The tenant or tenants are required to submit a photocopy of either the preprinted mailing labels used on the New York State income tax returns for the applicable years, or the first page of the New York State income tax returns for the applicable years, for each tenant or occupant whose income is to be included in the total annual income pursuant to section 2531.1(b) of this Part, or in the event neither is available, a written explanation indicating why such income tax returns were not filed for the applicable years.
2. (2) The tenant or tenants shall delete all social security numbers and income figures from all preprinted mailing labels or tax returns submitted. For any tenant or occupant who the tenant reports did not file a New York State income tax return for any applicable year, the tenant or occupant's name and address must be supplied on an appropriate form prescribed by the DHCR as it would have appeared had that tenant or occupant filed such return.
3. (3) The tenant or tenants shall provide the information to the DHCR within 60 days of service of the notice upon such tenant or tenants, which notice shall include a warning in bold faced type setting forth the requirement that failure to respond by not providing any information requested by the DHCR shall result in an order being issued by the DHCR providing that such housing accommodation shall not be subject to the provisions of the RSL and this Code. Section 2527.9 of this Title to the contrary notwithstanding, the tenant or tenants shall be required to retain proof of the delivery of such information to the DHCR, which proof shall consist of either, where delivery is made personally, a copy of the response with a timely DHCR date stamp acknowledging receipt, or where delivery is made by certified mail, a United States Postal Service receipt stamped by the United States Postal Service, or where delivery is made by regular first class mail, a United States Postal Service certificate of mailing stamped by the United States Postal Service; or as otherwise provided in an operational bulletin issued pursuant to section 2527.11 of this Title. Service shall be deemed to be complete upon mailing in accordance with section 2531.7 of this Part.