So here's something noteworthy for New York State business owners and NYS attorneys. My firm has now been consulted recently by two small business owners whose driver licenses have been restricted to driving to and from work only because they are behind in remitting sales tax they have collected in doing business. Now admittedly, they owe the sales tax and should have remitted it, but this license restriction as an enforcement device is new. It is by governor executive order within the last year and just starting to be used. It applies to ALL taxes due over $10,000. How far will DMV take this program? That remains to be seen. NYS Tax has always been aggressive, but this is a whole new level. With computer networks and databases today talking to each other, things like this will become more and more common.