HUD Housing Programs: Tenants’ Rights (The Green Book): 11.3.6 Low-Income Housing Tax Credits
Tenant protections in LIHTC projects are governed by federal statute.1068 Revenue rulings and procedures issued by the IRS also apply.1069 These rules provide some guidance on the substantive, rather than procedural, requirements for tenant evictions from LIHTC projects. There is no federally required pre-judicial administrative review or grievance process, nor does the LIHTC program prescribe the content of the notice, the notice period, or the manner of service.