 For many years, WBAI had believed it was exempt from New York City real estate taxes as an "educational" institution, but in March 1977 the City Tax Commission denied that status and WBAI eventually sold the church (which it owned) to pay the back taxes.WBAI signed a new lease for the 19th floor (the former Caedmon Records office/studio) plus one office on another floor of an office building at 505 8th Avenue on the West Side of Manhattan.After the events in 1977, the station began a shift to a more profound international direction.