Crazy lady: why does not the business women" get the tax bill? It's the renter, who commits tax feaud, regularly so, from one place to the next, not the owner. In Europe, I'd suppose in such a case, that the tax authority had good reason to believe there was collusion and the owner got a cut. Or did not declare the initial rent herself. On the other hand it's pretty funny to run a hostel for drifters in a rich neighbourhood.