Whether New York Tax Law Section 171-v is unconstitutional by failing to provide meaningful due process and/or a financial hardship provision before suspending a taxpayer's driver's license for non-payment of state income tax

QUESTIONS PRESENTED The court below properly determined that Petitioner holds a substantial property interest in her driver license sufficient to warrant protection under the Fourteenth Amendment of the United States Constitution. The questions presented in this Petition are as follow: I. Whether New York Tax Law Section 171-v is, on its face, constitutionally deficient by failing to provide meaningful due process of law and/or a financial hardship provision before taking a taxpayer’s substantial property interest in their driver’s license for the nonpayment of state income tax when the taxpayer does not have the financial ability to enter into a payment arrangement acceptable to the Commissioner? II. Whether New York State’s implementation of New York Tax Law Section 171-v violates the 14th Amendment to the United States Constitution by failing to provide meaningful due process of law and/or a financial hardship provision before taking a _ taxpayer’s substantial property interest in their driver’s license for the non-payment of state income tax when the taxpayer does not have the financial ability to enter into a payment arrangement acceptable to the Commissioner? 1 III. Whether New York State can take a citizen’s substantial property interest in a driver’s license for conduct that is wholly unrelated to the appropriate administration and enforcement of driving privileges in the State. ll