CLASSIFIED BY TYPE OF FACILITY, THE SAMPLE INCLUDED 205 CASES OF MULTIPLE UNITS, 63 CASES OF ROOMS, 48 CASES OF SINGLE-UNIT STRUCTURES, 8 OF GARAGES, AND 11 OF SUBLETTING. IN THE CLASS OF MULTIPLE UNITS, RESEARCHERS FOUND 182 CASES AND $304,865 OF ESTIMATED GROSS RENT AVAILABLE FOR COMPARISONS WITH TAX RETURNS. THE EIGHT CASES (TOTALING $11,261) IN WHICH LANDLORDS REPORTED NO RENTAL INCOME WHEN FILING THEIR INCOME TAX RETURNS REPRESENTED THE CLEAREST INSTANCE OF NONCOMPLIANCE AND AMOUNTED TO NEARLY 4 PERCENT OF TOTAL ESTIMATED GROSS RENT. THE 23 CASES FOR WHICH NO INCOME TAX RETURNS WERE FILED (TOTALLING $25,686 IN ESTIMATED RENT) REPRESENTED EIGHT PERCENT OF THE TOTAL ESTIMATED GROSS RENT. THE REMAINING 151 CASES(TOTALING $257,917 IN ESTIMATED RENT) REPRESENTED ONLY THREE PERCENT OF THE TOTAL ESTIMATED GROSS RENT FROM ALL MULTIPLE-UNIT CASES. ANALYSIS OF DATA ON REPORTED NET INCOME INDICATED THAT GROSS INCOME WAS UNDER-REPORTED BY 20 PERCENT AND THAT EXPENSES WERE OVER-REPORTED 10 PERCENT, RESULTING IN A RATIO OF AGGREGATE REPORTED TO AGGREGATE ESTIMATED NET RENT OF 51 PERCENT....ELW