ComplaintsforKeystone Collections Group

• Initial Complaint

  04/08/2024

  Complaint Type:

  Billing Issues

  Status:

  Answered

  More info

  I have been deal with this collection group for 1 year now, saying I still owe the balance. Have given them all of the information and more to get this collection resolved. Have uploaded all of my tax information multiple times to their website since receiving a notice from them. Also have called and spoke to multiple people throughout the year and they all say the same thing. I feel like this is a scam and I don’t owe any money.

  Business response

  04/09/2024

  
  Dear Ms. ******:
  
              Thank you for contacting Keystone Collections Group (“Keystone”) regarding this complaint ID number. In her complaint, the complainant advised that she and her spouse have provided tax documentation to Keystone seeking to resolve their delinquent local earned income tax account. Further, the complainant contended that they do not owe the balance listed on their account. 
  
  As a preliminary matter, Keystone serves as Act 32 Tax Officer for the Delaware Tax Collection District (“TCD”).  In this capacity, Keystone is tasked with administering and collecting local earned income tax (“EIT”) from all political subdivisions located within the TCD, such as Tinicum Township, that assess an EIT.
  
  The Local Tax Enabling Act (“LTEA”) requires all taxpayers making earned income and/or net profits to file a local EIT return and to remit any outstanding tax liability with their resident tax officer. 53 P.S. § 6924.502(c). Per my review of the complainant’s account, neither she nor her spouse have ever filed a local earned income tax return with Keystone in accordance with this statutory requirement.
  
  Pursuant to the information exchange mandate between Keystone and the Pennsylvania Department of Revenue (“DOR”), Keystone is supplied with limited earnings information used to identify potentially underpaid accounts.  A review of earnings information supplied by the DOR indicates that the complainant and her spouse reported taxable compensation to the state of Pennsylvania for which they did not remit local earned income taxes or file tax returns with Keystone for the 2018-2021 tax years.
  
  Per my review of the account, the taxpayers were initially notified about the delinquencies on August 28, 2021, November 15, 2021, September 20, 2022, and September 14, 2023 for each tax year, respectively..  The complainant and her spouse did not respond to any of these notices.
  
  Pennsylvania law permits the collection of delinquent earned income taxes by wage garnishment. 53 P.S. §§ 6924.702-703. Accordingly, the complainant and her spouse were issued a Notice of Intent to Garnish Wages, by Certified Mail, on April 20, 2023. In response, the complainant contacted Keystone to provide proof that the taxes were paid.
  
  The complainant supplied my office with copies of W-2s.  Upon review, the complainant was informed, by a Keystone representative, that while she was withheld locally, her spouse was not.  As income reported on her spouse’s W-2 was not withheld for local taxation, the balance on the account stands.  The complainant and her spouse did not remit payment and the wage garnishment was issued to the employer.
  
              The balance listed on the complainant’s account has been correctly calculated as her spouse did not remit any local earned income taxes on his compensation. Moreover, the taxpayers were provided with ample time to satisfy their account prior to the initiation of a wage garnishment. Keystone’s actions have at all times been proper.
  
  I appreciate the opportunity provided by the BBB to resolve the concerns of taxpayers and improve our processes.
  
  Thank you for your attention to this matter.
  
  
                                                                          Very truly yours,
  
                                                                          KEYSTONE COLLECTIONS GROUP
  
                                                                          By:
                                                                                      Christopher *. V******
                                                                                      General Counsel

  Customer response

  04/12/2024

  Better Business Bureau:
  
  I have reviewed the response made by the business in reference to complaint ID ********, and have determined that this does not resolve my complaint.  For your reference, details of the offer I reviewed appear below.
  
  *** ****** ** ** ******** **** ****** ** * ****** ** ***** **** ** **** **** **** ** *** ********
  
  Regards,
  
  ******* *****

• Initial Complaint

  03/17/2024

  Complaint Type:

  Billing Issues

  Status:

  Answered

  More info

  My wife and I, ********* ******** and ******** ******, were both sent delinquent tax invoices by Keystone Collections (attached) for the Harrisburg School District Occupation Tax. Despite being the same tax, the due dates are different. Alex received a second invoice with an additional $25.00 penalty (attached). Both our invoices were paid on March 17 (receipts attached). Why is the same tax assessed on different days? Why wouldn't Keystone have a uniform due date and penalty dates for everyone paying the HSD Occupation Tax? This is unnecessarily confusing, especially for household bill payments. I'm also unsure why this tax is collected before April 15. I put the invoices in my tax 2024 tax folder without noticing the due date (my fault) but if this tax was due after April 15, my household and many others would not be charged fees. It is my opinion Keystone Collections intentionally concocts confusing ways to collect this tax to profit from the Act 192 Levy and other penalty-assessing means. Action taken: I would like the $25 assessed to my wife, ********* ********, refunded.

  Business response

  03/28/2024

  Dear Ms. ******:
  
  Thank you for contacted Keystone Collections Group (“Keystone”) regarding this complaint ID number. This complaint was filed by ******** ****** on behalf of his wife, ********* ******** (hereinafter Mr. ****** and Ms. ******** will be collectively referred to as “complainants.”)
  
  In their complaint, the complainants advised that Keystone issued them each a delinquent occupation tax notice for Harrisburg School District. The complainants did not dispute their respective delinquent taxes; rather, they requested the return of collection costs as their delinquent notices reflected different due dates, which they categorized as “unnecessarily confusing.” Please know that I have thoroughly reviewed the complainants’ accounts.
  
              Keystone serves as the current and delinquent occupation tax collector for Harrisburg School District. The tax is assessed on all adult employed residents of the School District. The tax is uniformly billed on July 1 each year. The tax is due at a discounted rate by August 31, at the face rate by October 31, or at the penalty rate by December 31. After the close of the tax year, the tax becomes delinquent. Accordingly, the occupation tax is not due on April 15 like federal, state and local income taxes.
  
  Per my review, the complainants were each issued an occupation tax notice on July 1, 2023. Receiving no response or payment, Keystone issued Ms. ******** an initial delinquent occupation tax notice on January 17, 2024. Mr. ******, on the other hand, was issued an initial delinquent occupation tax notice on January 24, 2024.
  
  The Local Tax Enabling Act authorizes the collection of delinquent occupation taxes by wage garnishment. 53 P.S. §§ 6924.702-703. As Ms. ******** did not remit payment in response to the January 17, 2024 notice, my office issued her a Notice of Intent to Garnish Wages by Certified Mail on March 13, 2024. This Notice caused her account to incur an additional collection cost. In response, Mr. ****** and Ms. ******** remitted payment in full satisfaction of their delinquent accounts. This complaint followed.
  
              Based upon my review, Keystone properly administered the complainants’ occupation taxes. They were appropriately billed on July 1, 2023. Such bills were not returned to my office as undeliverable or unable to forward. There is no statutory due date for delinquent tax notices; nor is their a legal requirement that delinquent tax notices be mailed on the same date. For purposes of the occupation tax, spouses are considered individual taxpayers; that is, the tax is billed only to the individual. To that end, the fact that Mr. ******’s delinquent notice was mailed a week after Ms. ********’s is not improper.
  
              As the complainants remitted payment, their accounts have been closed and this matter is resolved.
  
  I appreciate the opportunity provided by the BBB to resolve the concerns of taxpayers and improve our processes.
  
  Thank you for your attention to this matter.
  
                                                                          Very truly yours,
  
                                                                          KEYSTONE COLLECTIONS GROUP
  
                                                                          By:
                                                                                      Christopher *.  V******
                                                                                      General Counsel

• Initial Complaint

  03/11/2024

  Complaint Type:

  Billing Issues

  Status:

  Answered

  More info

  Statement Date: 2/28/2024 Due date: 3/14/2024 Account Number: ********  Due to back taxes of $2440.20. I can more monthly then what they will garish my pay check for a month. I can make a payment a month of 450 dollars . Then what they will be getting a week from my check of 60 dollars. There is no reason they can't work with a US citizen when to may illegal immigrants coming here .

  Business response

  04/09/2024

  Dear Ms. ******:
  
              Thank you for contacting Keystone Collections Group (“Keystone”) regarding this complaint ID number. In her complaint, the complainant advised that she received a Notice of Intent to Garnish Wages from Keystone seeking to collect delinquent per capita and occupational tax balances. Further, the taxpayer stated she wished to remit monthly payments rather than have her wages garnished.
  
  Please be advised that Keystone serves as the delinquent per capita and occupation tax collector for Northumberland County and the Shikellamy School District. The County and School District each assess a per capita tax, which is a head tax assessed on all adult residents of the County and School District. Further, Shikellamy School District assesses an occupation tax on all adult employed residents of the School District.  The complainant has not advanced any substantive dispute to  the tax.. 
  
              Please know that I have thoroughly reviewed the complainant’s account. Per my review, the complainant was issued Delinquent Per Capita and Occupation Tax Notices on August 30, 2023, and January 3, 2024.  As the complainant did not satisfy her delinquent account in response to these notices, my office proceeded with the initiation of a wage garnishment.
  
              The Local Tax Enabling Act and Local Tax Collection Law authorize the collection of delinquent per capita and occupation taxes through wage garnishment.  See, 53 P.S. §§ 6924.702-703; 72 P.S. §§ 5511.20-20.1. As the complainant did not remit payment in response to the August 30, 2023 notice, nor the January 3,2024 notice, my office issued her a Notice of Intent to Garnish Wages by Certified Mail on February 28, 2024. Given the complainant’s failure to respond to delinquent notices, and the number of delinquent tax years on her account my office intends to proceed with wage garnishment.  The complainant is welcome to submit additional payments if she chooses to resolve the delinquency faster. As state, however, the garnishment will continue until the delinquency is paid in full.   
  
  I appreciate the opportunity provided by the BBB to resolve the concerns of taxpayers and improve our processes.
  
  Thank you for your attention to this matter.
  
                                                                          Very truly yours,
  
                                                                          KEYSTONE COLLECTIONS GROUP
  
                                                                          By:
                                                                                      Christopher *. V******
                                                                                      General Counsel

• Initial Complaint

  03/08/2024

  Complaint Type:

  Billing Issues

  Status:

  Answered

  More info

  I have an account with this business and they told me I can call in with my payment I have been trying for a week now and can never get anyone on the phone they say if I leave my number they will call me back by end of business day but they never do and if I don’t make my payments by due date they are going to sue me so I need someone to reach out so I can make my payment because they arnt following their own rules

  Business response

  03/15/2024

  Dear Ms. ******:
  
              Thank you for providing my office with the above-referenced complaint.  Please know that I have reviewed this account thoroughly.  The complainant alleges that he needs to make a payment, has called Keystone, but has been unable to reach someone to make a payment.
  
              First, Keystone Collections Group provides taxpayers calling in with the opportunity to avoid long hold times by selecting a call back feature.  This holds the taxpayer’s place in the call queue and triggers an outbound call to the taxpayer. 
  
  In reviewing the taxpayer’s account, I see that on March 8, 2024, the complaint spoke with three separate Taxpayer Service Representatives regarding his account.  The complainant was upset because he was told that if he used a credit card to make a payment he would be responsible for a 2.5% processing fee.  This processing fee is a standard fee charged by the company that processes credit card payments.  Importantly, the complainant was notified of this fee on January 31, 2024, when he last contacted Keystone.  As a result of his conversation, complainant stated that he would mail in a payment. 
  
              I would note, this complainant previously submitted a complaint to the BBB about his account.  As a result of his complaint, he was allowed to enter into a payment plan agreement, but was clearly notified that if he missed a payment or a payment was not received by an established due date that Keystone would consider this a default and would proceed to collect any remaining balance by wage garnishment or lawsuit. 
  
              As complainant spoke with three separate Taxpayer Service Representatives and explained to Keystone that he was mailing in his payment, my office considers this matter resolved. 
  
              Thank you for your attention to this matter.
  
                                                                          Very truly yours,
  
                                                                          KEYSTONE COLLECTIONS GROUP
  
  
                                                                          By:
                                                                                      Christopher *. V******
                                                                                      General Counsel

  Customer response

  03/16/2024

  Better Business Bureau:
  
  I have reviewed the response made by the business in reference to complaint ID ********, and once again the business is lying about the information that was given to me they said that a fee would only apply to credit card transactions not bank accounts they also said I could pay online and that is a lie also I tried it won’t let me so I did send my payment by mail and the people I spoke to where to note the amount I will check with my bank to make sure they received it if the business has any other issues I’m not afraid to go further about it but hope I won’t need to
  
  *** ****** ** ** ******** **** ****** ** * ****** ** ***** **** ** **** **** **** ** *** ********
  
  Regards,
  
  ****** ******

• Initial Complaint

  02/28/2024

  Complaint Type:

  Billing Issues

  Status:

  Answered

  More info

  Keystone Collections Group has not sent me any notice. However, they did send a wage garnishment to my work on 2/20/2024. They sent a notice for $1, 716.07 for taxes from Parkside, PA borough. I have not lived in Parkside for 3 years. These taxes owed are from 2016-2018. According to PA.gov, Parkside only has a tax rate of .5%. which would not amount to over $1,700. It would be around $400. Furthermore, since I have not received any communication about this debt, they should not have contacted my work for wage garnishment.

  Business response

  03/12/2024

  
  Dear *** ******:
  
              Thank you for contacting Keystone Collections Group (“Keystone”) regarding this complaint ID number. In her complaint, the complainant advised that Keystone garnished her wages for delinquent local earned income taxes (“EIT”) without notice. Further, the complainant disputed the balance listed on her account, contending that her taxing jurisdiction assesses EIT at the rate of 0.5%. Please know that I have thoroughly reviewed the complainant’s account.
  
  As a preliminary matter, Keystone serves as the Act 32 Tax Officer for the Delaware County Tax Collection District and the local taxing bodies therein.  In this capacity, Keystone is tasked with the administration, collection, and reconciliation of local EIT for all communities within the Tax Collection District that assess an EIT. 
  
  Please know that the complainant’s effective resident tax rate is 1.0%. While the complainant is correct that Parkside Borough assesses EIT at the rate of 0.5%, her resident school District (Penn-Delco School District) also assesses EIT at the rate of 0.5%. Accordingly, the combined effective EIT rate for the complainant’s taxing jurisdiction is 1.0%.
  
  The Local Tax Enabling Act (“LTEA”) requires all Pennsylvania resident taxpayers making earned income and/or net profits to file a local EIT return with their resident Tax Officer. 53 P.S. § 6924.502(c). It is important to note that local EIT, like all other income-based taxes, are self-reporting.  That is, it is the taxpayer’s legal obligation to file a tax return, report all income, and remit any outstanding tax, if necessary. Income taxes are not “billed” like real estate or certain nuisance taxes.
  
  Per my review of the complainant’s account, she and her spouse have never filed tax returns with Keystone.  Pursuant to the information exchange mandate of the LTEA, Keystone is supplied with limited earnings information from the Pennsylvania Department of Revenue (“DOR”) used to identify unpaid or underpaid accounts. See 53 P.S. § 6924.509(g). The income figures listed on the complainant’s delinquent notice were taken directly from the earnings information supplied by the DOR, which represents figures the complainant listed on she and her spouse’s jointly filed PA 40 personal income tax returns.
  
  Understanding that the information supplied by the DOR may be inaccurate, Keystone provides taxpayers with ample notice prior to the initiation of adverse legal or collection action. Through the LTEA, Tax Officers such as Keystone are vested with the right to request documentation to verify the accuracy of a tax return, or if no tax return was filed, to ascertain the amount of tax due. See 53 P.S. § 6924.509(f).  
  
  Per my review, the complainant was issued an initial delinquent notice on March 3, 2023.  In response, the complainant’s spouse supplied earnings information evidencing the availability of tax credits associated with his payment of Philadelphia City Wage Tax. Accordingly, the 2020 tax year was closed. However, tax years 2018 and 2019 remained delinquent, as no earnings information for the complainant was provided.  
  
  
              The LTEA authorizes the collection of delinquent local earned income taxes by wage garnishment. 53 P.S. §§ 6924.702 – 703. As the complainant and her spouse’s account was not satisfied, a Notice of Intent to Garnish Wages was issued to them, by Certified Mail, on May 25, 2023. On June 1, 2023, the complainant’s spouse contacted Keystone and inquired about the status of the account and what was needed to resolve the account. He was advised to supply additional documentation, which he did. The account was placed on hold while these documents were reviewed.
  
              On October 3, 2023, my office sent the complainant and her spouse a document request letter requesting that they provide copies of their 2018 and 2019 PA 40 Personal Income Tax Returns. These documents were necessary to verify their income and check for any available out-of-state credits. Neither the complainant nor her spouse submitted these requested documents. Accordingly, the wage garnishment was issued to the complainant’s employer on February 15, 2024.
  
              Thereafter, the complainant’s spouse contacted Keystone and ultimately supplied the requested documents. Upon review of these documents, the 2019 tax year was closed due to tax credits, and the 2018 tax year was adjusted. Specifically, the complainant’s spouse was issued tax credits. However, a balance remains on the 2018 tax year, as the complainant is not entitled to any tax credits on her income.
  
              As you can see, the complainant and her spouse were provided ample time to satisfy their account prior to wage garnishment. Moreover, it is critical that taxpayers file annual tax returns with Keystone. Without the proper filing of a tax return, taxpayers are unable to claim credits for taxes paid to other states or to the City of Philadelphia.
  
              The complainant and her spouse were issued an updated balance due notice on February 29, 2024.  As it stands, it appears that the complainant’s account balance is correct. Keystone has at all times acted appropriately and in accordance with its statutory powers and obligations. 53 P.S. § 6924.509. Any garnishment payments received in excess of the current account balance will be refunded to the complainant directly.
  
  I appreciate the opportunity provided by the BBB to resolve the concerns of taxpayers and improve our processes.
  
  Thank you for your attention to this matter.
  
                                                              Very truly yours,
  
                                                              KEYSTONE COLLECTIONS GROUP
  
  
  By:
                                                                          Christopher *. V******

• Initial Complaint

  02/28/2024

  Complaint Type:

  Billing Issues

  Status:

  Answered

  More info

  This started on or around 10/12/2023 I receive in the mail a letter stating that I owe taxes on Woodland Hills school District of $ 1,211.53 , I called and spoke to someone from Keystone and told them that I move out of Braddock 1/3/2017 and send them a document of the walkthrough of the original document of my last day living at Holland avenue , also inform them that I had a P.O BOX do to me been homeless . servicial weeks later I received in the mail another form for the same thing. I sent it certified mail. I thought that would be the end but now I received another form and also called Keystone company to let them know about my situation , 1. I moved out of Braddock in 2017 , 2. that I was homeless with only a P.O BOX 3. I also was told that I couldn't just use a P.O BOX that I can also use my old address in which I did a paid taxes for a area that I wasn't living in again do to me being homeless and trying to get myself out of debt so I can move to a nice area no one care that I already paid taxes for Woodland school district so how do I owe for taxes that was paid for , I think Woodland school district may owe me some money . I was very honest about my situation and still paid taxes for a place that I did not live any more but the guy who did my taxes stated it was okay. So on 2/28/2024 at 8:10 am I called and spoke to a lady Dana from Keystone Collections I inform her about the same thing my situation homeless and the P.O BOX ect and was told by her that I couldn't live in or at a P.O BOX basically I was told to make up a address in which I can not and she states that the company have my W-2 form in which I don't know how she got them i NEVER sent them any of my W-2 form so if that true on my w-2 forms would have two address on it my P.O BOX and my old do to I had to have my old address for my employment because my PO BOX wasn't accepted from my employer 2. on my w-2 forms would also have local school district and codes for which I paid for

  Business response

  03/12/2024

  Dear *** ******:
  
              Thank you for contacting Keystone Collections Group (“Keystone”) regarding this complaint ID number. In her complaint, the complainant advised that Keystone sent a notice requesting payment for delinquent local earned income taxes (“EIT”). The complainant disputed the balance listed on her account, contending that she did not reside in the taxing jurisdiction because she was homeless. Please know that I have thoroughly reviewed the complainant’s account.
  
  As a preliminary matter, Keystone serves as the Act 32 Tax Officer for the Allegheny Southeast Tax Collection District and the local taxing bodies therein.  In this capacity, Keystone is tasked with the administration, collection, and reconciliation of local EIT for all communities within Tax Collection District that assess an EIT. 
  
  The Local Tax Enabling Act (“LTEA”) requires all Pennsylvania resident taxpayers making earned income and/or net profits to file a local EIT return with their resident Tax Officer. 53 P.S. § 6924.502(c). It is important to note that local EIT, like all other income-based taxes, are self-reporting.  That is, it is the taxpayer’s legal obligation to file a tax return, report all income, and remit any outstanding tax, if necessary. Income taxes are not “billed” like real estate or certain nuisance taxes.
  
  Per my review of the complainant’s account, she did not file tax returns for the 2018 and 2019 tax years with Keystone.  Pursuant to the information exchange mandate of the LTEA, Keystone is supplied with limited earnings information from the Pennsylvania Department of Revenue (“DOR”) used to identify unpaid or underpaid accounts. See 53 P.S. § 6924.509(g). The income figures listed on the complainant’s delinquent notice were taken directly from the earnings information supplied by the DOR, which represents figures the complainant listed on her PA 40 personal income tax returns. Moreover, the information supplied by the DOR reflected that the complainant filed her 2018 and 2019 PA 40s as a resident of the Woodland Hills School District.
  
  Understanding that the information supplied by the DOR may be inaccurate, Keystone provides taxpayers with ample notice prior to the initiation of adverse legal or collection action. Through the LTEA, Tax Officers such as Keystone are vested with the right to request documentation to verify the accuracy of a tax return, or if no tax return was filed, to ascertain the amount of tax due. See 53 P.S. § 6924.509(f).  
  
  Per my review, the complainant was issued an initial delinquent notice on September 14, 2023 and a follow-up notice on November 7, 2023.  In response, the complainant supplied income documentation evidencing minimal employer local earned income tax withholding. Based upon my office’s review of the complainant’s W-2s, the majority of her tax liability was not withheld. Additionally, the complainant provided a note explaining that she was homeless during the tax years at issue.
  
  In response, my office issued the complainant a document request notice on February 20, 2024. This notice requested the complainant complete Keystone’s Delinquent Earned Income Tax Information Supplement and report where she resided during the 2018 and 2019 tax years. This complaint followed.
  
  I have reviewed the complainant’s account and the arguments detailed in her complaint. Please be advised that homeless individuals are not exempt from local earned income taxes. Rather, resident local earned income taxes are assessed on individuals domiciled within a particular Pennsylvania political subdivision. 53 P.S. § 6924.501. See also, 73 P.S. §7301-02 (regarding imposition of Pennsylvania personal income taxes on individuals domiciled in Pennsylvania). Importantly, a taxpayer’s domicile is the “fixed place of abode which, in the intention of the taxpayer, is permanent rather than transitory.” 53 P.S. § 6924.501.
  
  It is well settled that “a person can have more than one residence, but only one ‘legal residence’ or domicile.” See, Dorrance’s Estate, 163 A. 303 (Pa. 1932), and Goetz v. Borough of Zelienople, 324 A.2d 808 (Pa. Cmwlth. 1974). Once a domicile in one locality is established, the party alleging a change in domicile has the burden of proving “(1) a residence in the new locality, and (2) an intention to remain there.” Dorrance’s Estate, 163 A.303 (Pa. 1932). As such, a taxpayer’s domicile is their “home of record.”
  
              Accordingly, physical presence is not required for legal domicile. As the complainant filed a Pennsylvania Personal Income Tax Return, she manifested her intention to claim Pennsylvania as her domicile.
  
  Nevertheless, one cannot be domiciled within Pennsylvania but not be domiciled within a constituent Pennsylvania municipality. As a result, no account adjustment is available at this time. If the complainant disputes residency, she may complete Keystone’s Information Supplement as previously requested and detail her residence for the tax years at issue. However, I note that the majority of the complainant’s pay did not have local earned income tax withheld.
  
  I appreciate the opportunity provided by the BBB to resolve the concerns of taxpayers and improve our processes.
  
  Thank you for your attention to this matter.
  
                                                              Very truly yours,
  
                                                              KEYSTONE COLLECTIONS GROUP
  
  
  By:
                                                                          Christopher *. V******
                                                                          General Counsel

• Initial Complaint

  02/24/2024

  Complaint Type:

  Billing Issues

  Status:

  Resolved

  More info

  In 2022, Keystone Collection Group ("Keystone") wrongfully attempted to collect local earned income tax that Keystone claimed was owed to Willistown Township and was delinquent. After several months and after responding to several requests for documents, Keystone realized that we have never resided in Willistown Township and that we did not owe any local earned income tax. It issued a written confirmation statement to this effect on April 18, 2023. Recently, we received another document titled "Delinquent Earned Income Tax Notice" dated February 13, 2024, from Keystone claiming we are delinquent on our earned income tax payable to Willistown Township. Less than a year ago Keystone acknowledged that we do not owe local earned income taxes payable to Willistown Township. Nevertheless, Keystone is, once again, attempting to collect a debt that is not owed. This is not a matter involving a governmental agency. I have a memorandum from the Office of Chief Counsel at the IRS confirming that Keystone is a private, for-profit company that is merely a contractor. Accordingly, I believe the BBB would be able to assist in this matter and I would be most appreciative for any such assistance.

  Business response

  03/01/2024

  Dear *** ******:
  
  Thank you for contacting Keystone Collections Group (“Keystone”) regarding this complaint ID number. In his complaint, the complainant advised that Keystone sent him a delinquent local earned income tax (“EIT”) notice. The complainant advised that he did not reside within the taxing jurisdiction listed on the notice, and that he submitted documentation to Keystone evidencing the same. Please know that I have thoroughly reviewed the complainant’s account.
  
  As a preliminary matter, please be advised that the complainant simultaneously filed a complaint with the Pennsylvania Office of the Attorney General’s Bureau of Consumer Protection along with the above-referenced complaint. Both complaints advance identical concerns.
  
  Keystone serves as the Act 32 Tax Officer for the Chester County Tax Collection District and the local taxing bodies therein.  In this capacity, Keystone is tasked with the administration, collection, and reconciliation of local EIT for all communities within the Tax Collection District that assess an EIT. 
  
  The Local Tax Enabling Act (“LTEA”) requires all Pennsylvania resident taxpayers making earned income and/or net profits to file a local EIT return with their resident Tax Officer. 53 P.S. § 6924.502(c). It is important to note that local EIT, like all other income-based taxes, are self-reporting.  Per my review of the complainant’s account, he did not file tax returns with Keystone for the tax years at issue. My office recognizes that the complainant resides in an area without an earned income tax, and therefore no corresponding tax filing requirement. However, at the time of an earnings comparison, Keystone’s records placed the complainant within a taxing jurisdiction.
  
  Pursuant to the information exchange mandate of the LTEA, Keystone is supplied with limited earnings information from the Pennsylvania Department of Revenue (“DOR”) used to identify unpaid or underpaid accounts. See 53 P.S. § 6924.509(g). The income figures listed on the complainant’s delinquent notice were taken directly from the earnings information supplied by the DOR, which represents figures the complainant listed on his PA 40 personal income tax return. 
  
  Understanding that the information supplied by the DOR may be inaccurate, Keystone provides taxpayers with ample notice prior to the initiation of adverse legal or collection action. Through the LTEA, Tax Officers such as Keystone are vested with the right to request documentation to verify the accuracy of a tax return, or if no tax return was filed, to ascertain the amount of tax due. See 53 P.S. § 6924.509(f). 
  
  Per my review, the complainant was issued an initial delinquent notice on February 8, 2024.  This notice advises taxpayers of their tax delinquency, and affords taxpayers with the opportunity to reconcile their account, without statutory penalty, for thirty (30) days. This complaint followed.
  
  In response to the complaint, I have verified that the complainant resided in Tredyffrin Township, and accordingly has no local earned income tax obligation. I have updated Keystone’s records, and this issue should not occur in the future. Accordingly, his account has been closed, and this matter is resolved.
  
  I appreciate the opportunity provided by the BBB to resolve the concerns of taxpayers and improve our processes.
  
  Thank you for your attention to this matter.
  
                                                              Very truly yours,
  
                                                              KEYSTONE COLLECTIONS GROUP
  
  
  By:
                                                                          Christopher *. V******
                                                                          General Counsel

  Customer response

  03/01/2024

  ** ******* ****** ** ******** **** ***** ********* **** ********** ** *** ********** *********  ** *** ***** *** *** ****** ** ****** ******* ****
  Better Business Bureau:
  
  I have reviewed the response made by the business in reference to complaint ID ********, and find that this resolution is satisfactory to me.  In Keystone's response, the operative provision is in the 8th paragraph of the written response, which indicates that Keystone confirmed that I resided in a township that does not have any earned income tax and that Keystone has corrected its records.  I would note, however, this is substantially the same scenario from previous years.  While I appreciate the fact that Keystone has taken corrective action with respect to the most recent collection effort, the matter will be fully resolved if Keystone refrains from any similar collection efforts in the future.  Businesses do not run themselves; people are involved and, therefore, human error is always possible and corrective action becomes necessary.  Please accept my appreciation for BBB's assistance in resolving this matter and kindly extend to Keystone my appreciation for its timely response.

  
  Regards,
  
  ****** ********

• Initial Complaint

  02/21/2024

  Complaint Type:

  Billing Issues

  Status:

  Resolved

  More info

  Yesterday, February 20th 2024, I received an invoice from this company saying I owe $235 for unpaid per capita taxes for Mifflin County for 2017-2021 where I have not lived for over 10 years. After waiting hours to receive a call back from their customer service, I was told they have no proof of why they're saying I lived there, and yet that it was on me to go back and look for bills or leases from 6+ years ago to prove that I haven't lived there. Furthermore, they make it deliberately difficult to provide this information. You must download and print out a form from their website and then find your documentation from years back to MAIL with the form to their PO box. This is insane, especially in an age where this could be easily handled by emailing them these documents or uploaded to a website. This should be criminal that they can harass people for their money with no evidence of what they're demanding payment for, and then require you to jump through hoops to prove that they're wrong. I joined the military and have not lived in Pennsylvania since, and even then I wasn't living in Mifflin County when I joined. And then to intentionally make it difficult to provide them with evidence that you no longer live there is disgusting and clearly an attempt to get you to pay up rather than deal with the headache. To Keystone Collections Group: I have attached to this complaint the exemption form as well as multiple forms of evidence of my residence during the dates in question to include a lease, official military documentation, mortgage payments, bills and more. Consider this notice that you have received proof that I have not lived in the state during the time for which you have erroneously billed me for this tax. You have on file, and I have provided with this comlpaint, my phone number and email should you need to contact me. I expect to be contacted by one of these methods regarding the resolution of this matter.

  Business response

  02/23/2024

  Dear *** ******:
  
  Thank you for contacted Keystone Collections Group (“Keystone”) regarding this complaint ID number. In his complaint, the complainant advised that Keystone issued him a delinquent per capita tax notice for an area in which he no longer resides. Accordingly, the complainant disputed the tax. Please know that I have thoroughly reviewed the complainant’s account.
  
              As a preliminary matter, Keystone serves as delinquent per capita tax collector for Mifflin County, Mifflin County School District and Lewistown Borough. Per my review, the complainant received a delinquent tax bill for the 2017 – 2021 tax years on or about February 14, 2024. The complainant contacted Keystone on February 21, 2024, and was advised to file an exemption form. This complaint followed.
  
              Please know that Keystone serves as only the delinquent per capita tax collector for the above-referenced taxing authorities. That is, delinquent tax rolls are provided to Keystone annually by the current collector, who is responsible for annual per capita tax billing. The complainant evidently remains on the current per capita tax collector’s tax rolls.
  
  As there are many reasons why a taxpayer’s mailing address might differ from their resident address, Keystone provides taxpayers with the opportunity to quickly and conveniently request an exemption or exoneration from per capita taxes on its online portal. Nevertheless, in response to this complaint my office has independently verified the complainant’s residency outside of Pennsylvania. Accordingly, the balance listed on the complainant’s account has been removed and my office considers this matter resolved.
  
  I appreciate the opportunity provided by the BBB to resolve the concerns of taxpayers and improve our processes.
  
  Thank you for your attention to this matter.
  
                                                                          Very truly yours,
  
                                                                          KEYSTONE COLLECTIONS GROUP
  
                                                                          By:
                                                                                      Christopher *. V******
                                                                                      General Counsel

  Customer response

  02/23/2024

  ** ******* ****** ** ******** **** ***** ********* **** ********** ** *** ********** *********  ** *** ***** *** *** ****** ** ****** ******* ****
  
  Better Business Bureau:
  
  I have reviewed the response made by the business in reference to complaint ID ********, and find that this resolution is satisfactory to me. Though, I disagree with their comment that they "provide taxpayers with the opportunity to quickly and conveniently request an exemption or exoneration from per capita taxes on its online portal". As far as I could see, you can only request the form on their website and then it must be mailed in. In fact, on the form itself (which I included in the attached documents) it says "Mail to:" this address. Furthermore, when I accessed their portal with the invoice number they'd sent me, it only gave me the option to pay, there was no option to upload anything. If there is a process to handle these exemptions online it is clearly not well explained to the user and certainly was not explained to me when I received a call back from them. 

  None the less, I appreciate the prompt response from the business and resolution of this matter. I would encourage them to update their website and the letters they send out with a better explanation of how individuals can resolve these matters.

  
  Regards,
  
  ****** ******

• Initial Complaint

  02/20/2024

  Complaint Type:

  Billing Issues

  Status:

  Answered

  More info

  I was sent my first and only notice of delinquent earned income tax in February of 2023. These were for the years of 2016-2018. I had not received any notice from them prior. I sent 11 letters to them through their online portal so that I had proof in writing, asking for more information about the money owed. These tax records are so old that I personally no longer have access to them, and if they are attempting to collect taxes they must have proof that they are owed. They ignored these requests and now are attempting to garnish my wages through my employer. When finally speaking to someone at Keystone (the woman's name was either Cassie or Cassidy) she basically laughed and said "how are we supposed to prove that you didn't do something"? These acts are abhorrent and not at all a way a government agency should be acting.

  Business response

  02/23/2024

  Dear *** ******:
  
  Thank you for contacting Keystone Collections Group (“Keystone”) regarding this complaint ID number. In her complaint, the complainant advised that Keystone sent her a notice requesting payment for delinquent local earned income taxes (“EIT”). The complainant did not specifically dispute the delinquent balance on her account; rather, she requested “proof” that she owes the taxes. Moreover, the complainant advised that she previously sent “11 letters” to Keystone. Please know that I have thoroughly reviewed the complainant’s account.
  
  As a preliminary matter, I note that the complainant additionally filed a complaint with the Pennsylvania Attorney General’s Office of Consumer Protection. My office is responding to both complaints simultaneously. Furthermore, my office has responded to the complainant directly, by separate correspondence dated February 13, 2024, and mailed again in response to this complaint on February 20, 2024.
  
  Please be advised that Keystone serves as the Act 32 Tax Officer for the Bucks County Tax Collection District and the local taxing bodies therein.  In this capacity, Keystone is tasked with the administration, collection, and reconciliation of local EIT for all communities within Bucks County that assess an EIT. 
  
  The Local Tax Enabling Act (“LTEA”) requires all Pennsylvania resident taxpayers making earned income and/or net profits to file a local EIT return with their resident Tax Officer. 53 P.S. § 6924.502(c). It is important to note that local EIT, like all other income-based taxes, are self-reporting.  Per my review of the complainant’s account, she has never filed a tax return with Keystone.
  
  Pursuant to the information exchange mandate of the LTEA, Keystone is supplied with limited earnings information from the Pennsylvania Department of Revenue (“DOR”) used to identify unpaid or underpaid accounts. See 53 P.S. § 6924.509(g). The income figures listed on the complainant’s delinquent notice were taken directly from the earnings information supplied by the DOR, which represents figures the complainant listed on her PA 40 personal income tax returns.  Typically, earned income taxable locally mirrors compensation taxable to the DOR for Personal Income Tax Purposes. 53 P.S. § 6924.501.
  
  Understanding that the information supplied by the DOR may be inaccurate, Keystone provides taxpayers with ample notice prior to the initiation of adverse legal or collection action. Through the LTEA, Tax Officers such as Keystone are vested with the right to request documentation to verify the accuracy of a tax return, or if no tax return was filed, to ascertain the amount of tax due. See 53 P.S. § 6924.509(f). 
  
  The complainant was issued an initial delinquent notice for these taxes by Keystone on May 8, 2020 and July 16, 2021. Follow-up notices were issued on March 12, 2022 and January 3, 2023. None of these notices were returned to my office as undeliverable.
  
  Pennsylvania law permits the collection of delinquent local earned income taxes by wage garnishment. 53 P.S. §§ 6924.702-703. As such, the complainant was issued a Notice of Intent to Garnish Wages by Certified Mail on February 21, 2023 and by First Class Mail on October 17, 2023. The wage garnishment was sent to the complainant’s employer on January 11, 2024.
  
              The complainant submitted her first letter to Keystone in response to the February 21, 2023 notice. Rather than provide any documentation or advance a dispute to taxation, the complainant invoked certain rights under consumer protection laws irrelevant to the administration or collection of income taxes. The complainant supplied one W-2, for the 2018 tax year, evidencing that she was not withheld earned income tax on all of her income. In response, my office requested earnings documentation, including W-2s and her PA 40 Personal Income Tax Return, for all impacted tax years. The complainant did not supply any documentation; rather, she continued to submit a copy of the same letter collaterally attacking Keystone’s authority to collect tax and demanding Keystone supply her with information.
  
              To date, the complainant has not advanced a substantive dispute to taxation or supplied documentation evidencing that Keystone’s records are incorrect. In fact, the single W-2 provided by the complainant evidences an underpayment of tax.
  
  On February 13, 2024 and February 20, 2024, the complainant called Keystone demanding the wage garnishment be rescinded. Because of the factors set forth above, my office declined to do so. The complainant requested a supervisor contact her, which occurred on February 13, 2024. During the call, the complainant was combative with the Keystone supervisor and used coarse language toward the supervisor. The complainant demanded Keystone prove that she did not file tax returns. The supervisor explained that it is impossible to prove that a taxpayer did not do something. Rather, the burden of proof is on the taxpayer to prove that the information on their account is incorrect.
  
  As it stands, the balance listed on the complainant’s account stands, and the garnishment will remain in effect. If the complainant disputes the balance listed on her account, she must supply W-2s for all impacted tax years, as well as copies of her PA 40 Personal Income Tax Returns or any tax returns filed to other states, if applicable. I note that the residency information claimed by the complainant is inconclusive and requires further documentation.
  
  In the event that the complainant proves that no tax is due, any garnishment payments Keystone receives will be refunded back to the complainant directly. However, at this time it appears that the balance listed on her account is correct.
  
  Finally, I note that Keystone has acted at all times professionally and in accordance with its statutory powers and obligations. See 53 P.S. § 6924.509.
  
  I appreciate the opportunity provided by the BBB to resolve the concerns of taxpayers and improve our processes.
  
  Thank you for your attention to this matter.
  
                                                              Very truly yours,
  
                                                              KEYSTONE COLLECTIONS GROUP
  
  
  By:
                                                                          Christopher *. V******
                                                                          General Counsel

  Customer response

  02/23/2024

  Better Business Bureau:
  
  I have reviewed the response made by the business in reference to complaint ID ********, and have determined that this does not resolve my complaint.  For your reference, details of the offer I reviewed appear below.
  
  *** ****** ** ** ******** **** ****** ** * ****** ** ***** **** ** **** **** **** ** *** ********

  This whole case has been handled unprofessional by Keystone and I have no plans to remove my complaint. You refuse to provide proof that these taxes weren't paid, and asking for documents that are no longer accessible due to the fact that information is being asked for 7 years after the fact. 
  
  Regards,
  
  ***** ******

  Business response

  03/01/2024

  Dear *** ******:
  
  Thank you for contacting Keystone Collections Group (“Keystone”) regarding this complaint ID number. In rejecting my office’s response to her complaint, the complainant reiterated her assertion that Keystone has refused “to provide proof that these taxes weren’t paid.” Please refer to my office’s original response to this matter, as the complainant has not provided any new substantive dispute to taxation.
  
  As explained in my previous response, the complainant has never filed a tax return with Keystone. It is impossible to provide “proof that these taxes weren’t paid.” Rather, the burden is on the disputing taxpayer to supply evidence that the tax was paid. As the complainant has not filed tax returns with Keystone, the only records Keystone has of the complainant’s tax status came from the Department of Revenue, who reported that the complainant claimed taxable compensation as a resident of Keystone’s taxing authority.   
  
  Moreover, the complainant advised that she has no access to her documentation “7 years after the fact.” I note that initial delinquent notice for these taxes were sent on May 8, 2020 and July 16, 2021 with follow-up notices issued on March 12, 2022 and January 3, 2023. Instead of providing documentation, the complainant collaterally attacked Keystone’s ability to collect the tax by citing irrelevant provisions of law.
  
  The complainant has yet to advance any substantive dispute to taxation. Accordingly, the balance must stand.
  
  I appreciate the opportunity provided by the BBB to resolve the concerns of taxpayers and improve our processes.
  
  Thank you for your attention to this matter.
  
                                                              Very truly yours,
  
                                                              KEYSTONE COLLECTIONS GROUP
  
  
  By:
                                                                          Christopher *. V******
                                                                          General Counsel

  Customer response

  03/05/2024

  Better Business Bureau:
  
  I have reviewed the response made by the business in reference to complaint ID ********, and have determined that this does not resolve my complaint.  For your reference, details of the offer I reviewed appear below.
  
  [Keystone Collections Group says that they had attempted to contact me starting in May of 2020. However, that is not a letter I ever received. As you can tell by my constant contact after I received the letter in 2023, I would have been in contact had I received the letter. I have no faith that they even sent the information to the correct address, as two letters I received from Michael M******* on behalf of Keystone Collections Group had the wrong address. I believe I only received those due to the apartment number being correct, despite the street address being incorrect.
  I cannot grasp how they can attempt to collect taxes that are this old. Based on information from the state government, I only must keep tax records for four years.
  *****************************************************************************************************
  We are well beyond this at that point. I have been in touch with my employers during these years and even they do not have the records that are that old.
  Keystone also continue to bring up the fact that I was rude to the manager that I spoke to on the phone. I had been trying to contact Keystone in writing, so that I had proof of contact, for almost a year at that point. I never received a response with the requested information. And at that point they had sent notice of wage garnishment to my employer. I believe any person would be upset at that point. To me this just proves their incompetency and now I am literally paying for it because of being unable to access old tax records. They also like to ignore the fact that this manager also laughed at me when I asked for proof that I did not pay the taxes. I believe that it is just as, if not more so, improper for a manager to be laughing at someone who calls in for help.
              I truly do not believe that this quasi-government agency should be able to get away with treating someone so improperly, which is why I have been in contact with the Attorney General’s office, as well as the state governor (who I have submitted a grievance to but was told it may take several weeks to hear a response), the Better Business Bureau, and my state representative’s office. I am positive I am not the only one dealing with the incompetency of Keystone Collections Group; however I am one of the people willing to attempt to do something about it. 
              Part of what I stated in my original letter is that I would be willing to still pay the amount that Keystone Collections Group thinks that I owe if they were to remove the unnecessary fees which amount to approximately $333.28 (the amount may be slightly different at the time of receipt of this letter due to the interest that Keystone charges). I would much rather have the amount owed entirely removed, but as stated the records that Keystone is asking for are records that have become near impossible to receive due to the length of time between the filing and Keystone contacting me. I still believe this is a fair compromise considering the ineptitude of Keystone Collections Group. I know that I would much rather have this issue resolved then the constant back and forth without any real solution. .]
  
  Regards,
  
  ***** ******

  Business response

  03/11/2024

  Dear *** ******:
  
  Thank you for contacting Keystone Collections Group (“Keystone”) regarding this complaint ID number. In rejecting my office’s additional response to her complaint, the complainant disputes the penalty, interest and collection costs assessed on her account. Please refer to my office’s original response to this matter, as the complainant has not provided any new substantive dispute to taxation.
  
  The complainant raises concern that the tax seeking to be collected is old.  Keystone has been attempting to collect this tax since 2020.  Importantly, this tax would not need to be collected had the complainant filed local earned income tax returns and remitted payment when due.  As explained in both of my office’s previous responses, the complainant has never filed a tax return with Keystone. Pennsylvania law mandates that penalty and interest accrue on underpaid local earned income taxes. 53 P.S. § 6924.509(i). Moreover, Keystone is authorized to assess collection costs pursuant to Act 192 of 2004, as ratified by the Bucks County Tax Collection Committee. All collection costs have been assessed pursuant Act 192. Had the taxpayer properly filed and paid her local earned income taxes when due, no penalty, interest or costs would have accrued.
  
  Local earned income taxes, like all other income taxes, are self-reporting. It is ultimately the taxpayer who possesses all relevant tax documentation, including tax returns, W-2s, pay stubs, etc. evidencing their tax withholdings. To date, the complainant has only supplied Keystone with (1) baseless demands made pursuant to an irrelevant Federal law regarding consumer debt collection (which is not applicable to tax collection matters), and (2) a W-2 evidencing that her local earned income taxes were under-withheld.
  
  The complainant has not advanced any substantive dispute to taxation. Accordingly, the balance must stand.
  
  I appreciate the opportunity provided by the BBB to resolve the concerns of taxpayers and improve our processes.
  
  Thank you for your attention to this matter.
  
                                                              Very truly yours,
  
                                                              KEYSTONE COLLECTIONS GROUP
  
  
  By:
                                                                          Christopher *. V******
                                                                          General Counsel

  Customer response

  03/13/2024

  Better Business Bureau:
  
  I have reviewed the response made by the business in reference to complaint ID ********, and have determined that this does not resolve my complaint.  For your reference, details of the offer I reviewed appear below.
  
  *** ****** ** ** ******** **** ****** ** * ****** ** ***** **** ** **** **** **** ** *** ********

  It is clear to me that this business has no interest in actually attempting to help resolve the matter in a civil fashion. I will continue to be dissatisfied as I spent a year attempting to get more information from them one on one, and now as soon as third parties are involved that will show the negative nature of the business they suddenly want to respond and say they are doing nothing wrong.
  
  Regards,
  
  ***** ******

• Initial Complaint

  02/16/2024

  Complaint Type:

  Billing Issues

  Status:

  Answered

  More info

  This is not a government agency. They are frauds. I have been receiving letters saying I owe them taxes since i was 16. Now correct me if I'm wrong, but a 16 year old who still attends that same school district is not to pay taxes to said school district. They are not a .gov, they have been rejected by the government in the past, and they lie about their papers. I received my first letter from them all the way back in 2018, and have received one every year since. I was 16 in 2018 and they sent it. They send it to everyone. My unemployed sister who didn't file taxes, she got one. My disabled brother received a letter. They are a fraud and are attempting to collect money for themselves and not the districts they claim they represent. There are multiple cases on multiple websites of them attempting to scam people out of money. They will not see a cent from me, because the same time they try to force me to pay I'm taking them for all they're worth. They have attempted to collect money from a child. An unemployed. Never filed taxes, mentally disabled adult. And an unemployed, never filed taxes 18 year old. So try to tell me this is legit, because it's not.

  Business response

  03/01/2024

  Dear *** ******:
  
              Thank you for contacting Keystone Collections Group (“Keystone”) regarding this complaint ID number. In his complaint, the complainant contended that Keystone’s actions are fraudulent, because Keystone is not a governmental agency. The complainant advised Keystone issued him tax notices which he believes are illegitimate. Please know that I have thoroughly reviewed the complainant’s account.
  
  As a preliminary matter, Keystone is a duly appointed tax collector responsible for the collection of various municipal and school district taxes throughout the Commonwealth of Pennsylvania. Keystone is not a governmental agency, but under Pennsylvania law local level taxes may be collected by tax collectors separate and apart from the state or local governments. Moreover, a simple internet search of the official tax register on dced.pa.gov or on any local government’s website will reveal the identity of the tax collector for each taxing authority.
  
  Per my review of Keystone’s records, the complainant has been notified for delinquent local earned income taxes and delinquent per capita taxes. I will address each matter in turn.
  
  Local Earned Income Taxes
  
  Keystone serves as the Act 32 Tax Officer for the Northampton County Tax Collection District and the local taxing bodies therein.  In this capacity, Keystone is tasked with the administration, collection, and reconciliation of local EIT for all communities within Northampton County that assess an EIT. 
  
  The Local Tax Enabling Act (“LTEA”) requires all Pennsylvania resident taxpayers making earned income and/or net profits to file a local EIT return with their resident Tax Officer. 53 P.S. § 6924.502(c). It is important to note that local EIT, like all other income-based taxes, are self-reporting.  That is, it is the taxpayer’s legal obligation to file a tax return, report all income, and remit any outstanding tax, if necessary. Income taxes are not “billed” like real estate or certain nuisance taxes.
  
  Per my review of the complainant’s account, he has never filed a tax return with Keystone.  Pursuant to the information exchange mandate of the LTEA, Keystone is supplied with limited earnings information from the Pennsylvania Department of Revenue (“DOR”) used to identify unpaid or underpaid accounts. See 53 P.S. § 6924.509(g). The income figures listed on the complainant’s delinquent notice were taken directly from the earnings information supplied by the DOR, which represents figures the complainant listed on his PA 40 personal income tax return for the 2021 tax year. Moreover, the information supplied by the DOR reflected that the complainant filed his 2021 PA 40 as a resident of the Bethlehem Area School District.
  
  Understanding that the information supplied by the DOR may be inaccurate, Keystone provides taxpayers with ample notice prior to the initiation of adverse legal or collection action. Through the LTEA, Tax Officers such as Keystone are vested with the right to request documentation to verify the accuracy of a tax return, or if no tax return was filed, to ascertain the amount of tax due. See 53 P.S. § 6924.509(f).  
  
  Per my review, the complainant was issued an initial delinquent notice on August 17, 2023.  This notice advises taxpayers of their tax delinquency, and affords taxpayers with the opportunity to reconcile their account, without statutory penalty, for thirty (30) days.  The complainant did not respond to this notice.
  
  Pennsylvania law permits the collection of delinquent local earned income taxes by wage garnishment. 53 P.S. §§ 6924.702-703. Accordingly, Keystone issued the complainant a Notice of Intent to Garnish Wages by Certified Mail on February 15, 2024. This complaint followed.
  
  If the complainant disputes the tax, he may supply documentation evidencing that the tax was previously paid or withheld.
  
  Per Capita Taxes
  
  Keystone serves as the current and delinquent per capita tax collector for the Bethlehem Area School District. The School District assesses a per capita tax pursuant to Act 511 (Local Tax Enabling Act), 53 P.S. § 6924.101 et seq. and the Pennsylvania School Code, 24 P.S. § 6-679. Per capita taxes are head taxes assessed on all adult residents of a political subdivision. The tax is assessed on all residents of the School District as of July 1 of a given tax year. That is, if a taxpayer moves out of the district after July 1 in a given tax year, they are still responsible for their per capita tax obligation.
  
              Further, Pennsylvania law similarly permits the collection of delinquent per capita taxes by wage garnishment. 53 P.S. §§ 6924.702-703.  
  
              Per my review of the complainant’s account, he has never remitted payment for per capita taxes. All current bills were issued to the complainant at his current address on July 1 of each year and have not been returned to my office as undeliverable or unable to forward. The complainant was issued a delinquent per capita tax notice for the 2021 tax year on January 19, 2022, the 2022 tax year on January 20, 2022 and the 2023 tax year on January 17, 2024.
  
              If the complainant qualifies for an underage exemption, the availability of which is clearly delineated on the annual bill, the complainant may supply documentation evidencing that he was under the age of eighteen (18) as of July 1 of each impacted tax year.
  
              The complainant has not responded to a single notice sent to him by Keystone. As outlined herein, all of Keystone’s actions have been legitimate and in accordance with its statutory powers and obligations. See e.g. 53 P.S. § 6924.509.
  
  I appreciate the opportunity provided by the BBB to resolve the concerns of taxpayers and improve our processes.
  
  Thank you for your attention to this matter.
  
                                                              Very truly yours,
  
                                                              KEYSTONE COLLECTIONS GROUP
  
  
  By:
                                                                          Christopher *. V******
                                                                          General Counsel

*Some consumers may elect to not publish the details of their complaints, some complaints may not meet BBB's standards for publication, or BBB may display a portion of complaints when a high volume is received for a particular business. ↩