(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) 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.