Ernest J. Franceschi, Jr. v. Betty T. Yee, et al.

California in 2012 enacted a statutory scheme to suspend the driver and occupational licenses of the largest state income tax delinquents. Revenue & Taxation Code section 19195 directs the Franchise Tax Board to publish a list twice a year of the top 500 state income tax delinquents who owe more than $100,000.00. These individuals are then singled out for special penalties. Section 494.5 of the Business & Professions Code requires the summary suspension of driver and occupational licenses of those named on the list. However, the legislation does not provide for any form of hearing to contest the suspensions or the tax liability, and operates retrospectively. The tax liability of both Petitioners, for which their respective licenses were suspended accrued many years before the enactment of the legislation when license suspension was not a consequence of owing delinquent taxes. There are three question presented:

1. Does the suspension of state issued occupational and driver licenses without a hearing opportunity, based upon tax delinquencies that pre date enactment of the legislation violate substantive and/or procedural due process?

2. Is legislation that requires the deprivation of driver and occupational licenses without a hearing facially unconstitutional under the due process clause?

3. Is legislation which singles out a class of tax debtors for public disclosure and special legislative punishments without a hearing, an unconstitutional bill of attainder?