Tax Law § 171-v, effective March 28, 2013, provides for the enforcement of past due New York State tax liabilities in excess of $10,000 through the suspension of drivers’ licenses pursuant to a 60-day advance notice. A taxpayer can challenge a notice of proposed suspension under certain circumstances, including by showing that the past due tax liabilities have been satisfied. Two recent Administrative Law Judge decisions have granted summary judgment to the Department, upholding drivers’ license suspensions where the taxpayers failed to establish any of the grounds for challenging a license suspension. Matter of Ivan Rivas, DTA No. 825897 (N.Y.S. Div. of Tax App., Nov. 13, 2014); Matter of Susan Miller, DTA No. 825888 (N.Y.S. Div. of Tax App., Oct. 23, 2014).