It appears, however, from the papers and exhibits submitted to the court, that the subject apartment is governed by the Rent Stabilization Law (Administrative Code of City of New York § 26-501 et seq.) and Rent Stabilization Code (9 NYCRR 2520 et seq.). Respondent has submitted an earlier nonpayment petition against this respondent by this petitioner for the apartment sought herein. In that verified petition (index No. L&T 72698/87) petitioner claims, in paragraph "7”, that the premises are subject to the Rent Stabilization Law (RSL). Furthermore, the visually displayed files of the Department of Housing Preservation and Development indicate that the building is a new law tenement containing 22 class A units. (A "tenement” is by definition a building constructed before April 18, 1929 [see, Administrative Code § 27-2004 (11)].) Petitioner, despite ample opportunity to do so, merely states, via an attorney’s affirmation, that "respondent has failed in her burden of proof to show that she is subject to the Rent Stabilization Laws as amended.” Putting aside the issue of who has the burden of proof of rent stabilization status in an RPAPL 711 (5) proceeding, respondent has certainly come forward with enough evidence to switch the burden to petitioner, even if it were hers in the first place. Petitioner, who is in possession of or has access to all relevant documentation regarding the building’s status, has failed to produce anything beyond an attorney’s bare statement that the burden is respondent’s, and that she has failed to satisfy it. The court must presume that if petitioner had any evidence to contradict respondent’s assertion that she is subject to the RSL, it *903would have come forward with such evidence in its opposition papers. For this reason, the court will treat the premises as rent stabilized.