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Supreme Court addresses driver’s license suspension for taxpayers with large outstanding liabilities

The U.S. Supreme Court denied to review the decision in Franceschi v. Yee1, which upheld the license suspension provisions that apply to certain taxpayers owing tax in excess of $100,000.2

The taxpayer owed the FTB over $242,000 in taxes for 17 years in which he didn’t file returns. In an attempt to get his driver’s license back after it was suspended for nonpayment of the outstanding liabilities, he challenged the constitutionality of the laws allowing the suspension.

The law requires various state agencies to suspend certain professional licenses and driver’s licenses of taxpayers who are included in the FTB’s or CDTFA’s Top 500 Delinquent Taxpayers list.

1 Franceschi, Jr. v. Yee, et al. (2018) 877 F3d 927, petition for reh’g denied (August 1, 2018), petition for cert. denied, U.S. S.Ct., Dkt. No. 18-585
2 R&TC §19165; B&PC §494.5