Delinquent tax payers may now be facing additional penalties regarding their driving privileges. The Department of Revenue (DOR) may now allow for the nonrenewal or suspension of a professional drivers’ license or vehicle registration if the driver has been defined as a “delinquent taxpayer.” A delinquent taxpayer is defined as one who is not covered by a current installment agreement has exhausted all protest and appeal rights and has formally been contacted as such by the DOR.
This penalty will also apply to taxpayers who fail to file their tax return within 90 days of the original or extended due date. That delinquent taxpayer is required to be notified of delinquency status by the DOR by certified mail at least 20 days prior to revoking the license.
According to the DOR 19 other states have a similar denial/revocation program but this authority will be used sparingly. Please contact Lindemeyer CPA if you have further questions about this penalty.