Wisconsin Code § 73.0302

(1) If the department of revenue determines that an applicant for certification or
recertification under s. 73.03 (50) or a person who holds a certificate issued under s. 73.03 (50) is liable for delinquent taxes, as
defined in s. 73.0301 (1) (c), the department of revenue may deny
the application or revoke the certificate. Except as provided in
sub. (3), a denial or revocation under this subsection is not subject
to judicial review.
(2) If the department of revenue denies an application or revokes a certificate under sub. (1), the department shall send a notice of denial or revocation to the applicant or certificate holder.
The notice shall include a statement of the facts that warrant the
denial or revocation and a statement that the applicant or certificate holder may, within 30 days after the date on which the notice
of denial or revocation is sent, file a written request with the department to have the determination that he or she is liable for
delinquent taxes reviewed at a hearing under s. 73.0301 (5) (a).
(3) If, after a hearing under s. 73.0301 (5) (a), the department
of revenue affirms a determination under sub. (1) that an applicant or certificate holder is liable for delinquent taxes, the department shall affirm its denial or revocation. An applicant or certificate holder may seek judicial review under ch. 227 in the circuit
court for Dane County of an affirmation by the department of a
denial or revocation under this subsection.
(4) If, after a hearing under s. 73.0301 (5) (a), the department
of revenue determines that a person whose certificate is revoked
under sub. (1) is not liable for delinquent taxes, as defined in s.
73.0301 (1) (c) , the department shall reinstate the certificate.
The department may not charge a fee for reinstatement of a certificate under this subsection.

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