The Tax Appeals Tribunal has affirmed an ALJ summary determination upholding a 60-Day Notice of Proposed Driver License Suspension under Tax Law § 171-v. Matter of Juan Kip Lenoir, DTA No. 826389 (N.Y.S. Tax App. Trib., Mar. 18, 2016). Under that program, a taxpayer with more than $10,000 in unpaid tax assessments has only limited grounds to challenge the amounts assessed within 60 days of issuance of the Notice or else have his or her New York State driver’s license suspended until the amounts are paid. In addressing the taxpayer’s constitutional challenge to the law, the Tribunal concluded that a driver’s license is not a “fundamental right.” Therefore, a strict standard of review is not applicable, and the need to collect past-due liabilities provided a rational basis for suspending drivers’ licenses of those with unpaid past-due tax liabilities in excess of $10,000.