A New York State Administrative Law Judge has issued an Order rejecting the State Tax Department’s motion to dismiss a taxpayer’s Petition, or alternatively granting summary determination, regarding a notice of proposed driver license suspension due to unpaid tax liabilities of $10,000 or more. Matter of Miriam Snyder, DTA No. 826108 (N.Y.S. Div. of Tax App., Jan. 8, 2015). The ALJ concluded that there was no evidence that the required 60-day notice of intent to make a referral to the Department of Motor Vehicles for license suspension could be verified. In addition, the ALJ found that the Department had not yet shown that there existed fixed tax liabilities for which the taxpayer no longer had any right to administrative or judicial review, another predicate for license suspension. The ALJ ordered that the Petition proceed to a hearing in due course.