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License Suspended for Unpaid Taxes:
New York State Edition
Peter E. Alizio CPA ESQ.
Alizio Law, PLLC – Tax Attorney
1551 Franklin Ave #205
Mineola, New York 11501
Phone: (212) 520-2906
Email: peter@aliziotax.com
NYS Driver’s License Suspension Program
Since 2013 the Department of Taxation and
Finance (“Tax Department”) and the
Department of Motor Vehicles (“DMV”) have
been working collectively in furtherance of a
Driver’s License Suspension Program. This
program takes the position that driving is a
privilege and if you do not pay your taxes, you
could lose that privilege. Taxpayers who owe
$10,000 or more in delinquent taxes to New
York State may find themselves in a position to
either start paying or have their driver’s license
suspended indefinitely.
Overview of the License Suspension Program
• 1- Taxpayers with an outstanding balance of tax, penalty, and interest in excess of
$10,000 are identified by authorities.
• 2- Identified taxpayers are mailed a notice of proposed driver’s license
suspension referral. This notice informs the taxpayer of the outstanding tax
liability as well as warns the taxpayer that if no action is taken within 60-days of
notice his or her driver’s license will be suspended.
• 3- If the tax department does not receive a response within 75-days of mailing
the notice it will refer the taxpayer to the DMV for license suspension.
• 4- Once the DMV receives the referral, it will generate and mail a 15-day notice
to the delinquent taxpayer. This notice will notify the taxpayer of the effective
date that his or her driver’s license will be suspended.
• 5- The taxpayer’s driver’s license will be suspended as of the date indicated on
the DMV notice. However, the tax department may contact the DMV and halt
the pending suspension by rescinding the referral at any time prior to the license
being suspended.
Overview of the License Suspension Program Continued
Are There Exclusions or Exemptions?
Certain taxpayers are NOT subject to license suspension for unpaid tax
debts, including:
• Taxpayers with wages being garnished for past-due child support, spousal
support, or combination of child and spousal support in arrears are exempted.
• Taxpayers in possession of a commercial driver’s licenses as defined by
§501-a of the Vehicle and Traffic Law are also exempt from this program.
How to Avoid License Suspension
Delinquent taxpayers may avoid having their license suspended by
paying their outstanding tax liability in full or entering into an
• installment payment agreement,
• income execution, or
• offer in compromise.
Please Note: Taxpayers may apply for a restricted license allowing
him or her to drive to/from work.
SUMMARY
If you owe $10,000 or more to New
York State and receive a notice of
proposed driver’s license suspension
referral, it is important that you take
action immediately or be at risk of
losing the privilege to drive. If you
have any questions or need
assistance with a tax matter, contact
our law firm.
Alizio Law, PLLC
1551 Franklin Ave #205
Mineola, NY 11501
Website: aliziolaw.com
Phone: (212) 520-2906

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License Suspended for Unpaid Taxes: New York State Edition

  • 1. License Suspended for Unpaid Taxes: New York State Edition Peter E. Alizio CPA ESQ. Alizio Law, PLLC – Tax Attorney 1551 Franklin Ave #205 Mineola, New York 11501 Phone: (212) 520-2906 Email: peter@aliziotax.com
  • 2. NYS Driver’s License Suspension Program Since 2013 the Department of Taxation and Finance (“Tax Department”) and the Department of Motor Vehicles (“DMV”) have been working collectively in furtherance of a Driver’s License Suspension Program. This program takes the position that driving is a privilege and if you do not pay your taxes, you could lose that privilege. Taxpayers who owe $10,000 or more in delinquent taxes to New York State may find themselves in a position to either start paying or have their driver’s license suspended indefinitely.
  • 3. Overview of the License Suspension Program • 1- Taxpayers with an outstanding balance of tax, penalty, and interest in excess of $10,000 are identified by authorities. • 2- Identified taxpayers are mailed a notice of proposed driver’s license suspension referral. This notice informs the taxpayer of the outstanding tax liability as well as warns the taxpayer that if no action is taken within 60-days of notice his or her driver’s license will be suspended. • 3- If the tax department does not receive a response within 75-days of mailing the notice it will refer the taxpayer to the DMV for license suspension. • 4- Once the DMV receives the referral, it will generate and mail a 15-day notice to the delinquent taxpayer. This notice will notify the taxpayer of the effective date that his or her driver’s license will be suspended. • 5- The taxpayer’s driver’s license will be suspended as of the date indicated on the DMV notice. However, the tax department may contact the DMV and halt the pending suspension by rescinding the referral at any time prior to the license being suspended.
  • 4. Overview of the License Suspension Program Continued
  • 5. Are There Exclusions or Exemptions? Certain taxpayers are NOT subject to license suspension for unpaid tax debts, including: • Taxpayers with wages being garnished for past-due child support, spousal support, or combination of child and spousal support in arrears are exempted. • Taxpayers in possession of a commercial driver’s licenses as defined by §501-a of the Vehicle and Traffic Law are also exempt from this program.
  • 6. How to Avoid License Suspension Delinquent taxpayers may avoid having their license suspended by paying their outstanding tax liability in full or entering into an • installment payment agreement, • income execution, or • offer in compromise. Please Note: Taxpayers may apply for a restricted license allowing him or her to drive to/from work.
  • 7. SUMMARY If you owe $10,000 or more to New York State and receive a notice of proposed driver’s license suspension referral, it is important that you take action immediately or be at risk of losing the privilege to drive. If you have any questions or need assistance with a tax matter, contact our law firm. Alizio Law, PLLC 1551 Franklin Ave #205 Mineola, NY 11501 Website: aliziolaw.com Phone: (212) 520-2906