If, following the submission of corrective action documentation,
Compliance staff continues to find the Owner in noncompliance, the
Owner may request or initiate review of the matter using the following
options, where applicable:
(1) If the issue is related to the inclusion or exclusion
of tenant income, assets, or appropriate household size, the National
Center for Housing Management (NCHM) can be contacted. In order to
obtain guidance from NCHM, the requestor must have an active Certified
Occupancy Specialist designation. If no representative of the owner
has this designation, Department staff may make the request on the
owner's behalf.
(2) If the compliance matter is related to the Housing
Tax Credit program, Owners may contact the IRS Program Analyst for
guidance or request that Department staff contact the IRS for general
guidance without identifying the taxpayer. The issue will be handled
in accordance with the guidance received from the IRS.
(3) If the compliance matter is related to the HOME,
NHTF, NSP, HOME-ARP program, Owners may request that the Department
contact the U.S. Department of Housing and Urban Development Texas
Field Office for guidance. The issue will be handled in accordance
with guidance received from a HUD official with oversight responsibility,
provided it is clear and can be corroborated (e.g., such guidance
is provided in writing).
(4) Owners may request Alternative Dispute Resolution
(ADR). An Owner may send a proposal to the Department's Dispute Resolution
Coordinator to initiate ADR pursuant to §1.17 of this title (relating
to Alternative Dispute Resolution). Note that even if the Department
and Owner are engaged in ADR, the Department must meet Treasury Regulation §1.42-5
and file IRS Form 8823 within 45 days after the end of the Corrective
Action Period. Therefore, it is possible that the Owner and Department
may still be engaged in ADR when an IRS Form 8823 is filed. Should
this happen, the form, including all Owner-supplied documentation,
will be sent to the IRS with an explanation that the Owner disagrees
with the Department's assessment and is pursuing ADR. Although the
violation will be reported to the IRS within the required timeframes,
it will not be considered part of an applicant's compliance history
nor subject to administrative penalties pending the outcome of the
ADR process.
|
