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S8Section 8
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Under Section 8 rules, the owner is reimbursed by the number of people living in the apartment, Gross said.
Section 8 sent her five separate notices, which she ignored.
Edelstein says Section 8 actually did not notify the owner for six or seven months.
Sometimes, he says, Section 8 does not renew the lease and the owner is left with a rent stabilized tenant with no source of income.
As a practical matter, Margulies says, if the tenant moved out before the lease was renewed and Section 8 pays the owner the correct arrears with the guidelines' increase, an owner could probably demonstrate through rent bills and the check from Section 8 that there was a "deemed lease" at the guidelines increase for purposes of that tenancy.
In other words, while the examples provided in section 8.05 are helpful, we question whether illustrative guidance on steps that taxpayers should undertake in order to maintain access to old system records following a voluntary system conversion should be included in the same section as guidance on restoring records that are unaccessible because of unforeseen events.
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