In Lucas v. Florent, Inc., 19 Misc 3d 760, 762-63, 860 N.Y.S.2d 813 [Hous Part, Civ Ct, NY County 2008], the court held that although the respondent's tax overcharge counterclaim was intertwined "to the extent that the overpayment may offset the claim," because the claim would require the Housing Part to conduct hearings on the tax certiorari proceedings, the counterclaim should be severed to preserve the integrity of the summary proceeding. (Id.)