A taxpayer who requests a contested case hearing may elect to designate the action as a small claims case if no more than ten thousand dollars of taxes, including penalties, but not including interest, are in controversy at the time of filing the request for a contested case hearing. The designation must be made at the time the request for a contested case hearing is made and be included in the request. The decision of the Administrative Law Judge or DMV hearing officer in an action designated as a small claims case is final and conclusive and may not be reviewed by any court. A case decided under this section may not be cited by either the department or any taxpayer in any future action and establishes no precedent except for the taxpayer involved and the tax period or periods in controversy. This section does not apply to actions that raise constitutional issues.