Coleman Custom Building, Inc.

February 24, 2016[redacted]Revdex.com of Western PA[redacted]RE: Complaint ID# [redacted]Dear Ms. [redacted]:Thank you for your letter regarding the above-referenced complaint ID number. Keystone Collections Group appreciates the opportunity provided by the Revdex.com to...

resolve the concerns of taxpayers.Previously, Keystone submitted a response to the taxpayer regarding this complaint. In their letter, the taxpayer stated that they did not know they owed these taxes and also questioned the penalties and costs of collection that were assessed on their balance. I took the opportunity to explain that these taxes are self-assessed and accordingly, an individual is responsible for remitting annual payment. Furthermore, I provided an explanation of our audit process, on behalf of our client municipalities. I also provided the taxpayer with citations to the statutes outlining the penalty and interest assessed on delinquent earned income taxes.I also requested that the taxpayer submit payment of the balance or contact my office to establish a payment plan.Thank you for the opportunity to explain this process and address the taxpayer’s concerns.Very truly yours,KEYSTONE COLLECTIONS GROUPBy:Cody J. H[redacted], Esquire

December 8, 2015[redacted] Revdex.com of Western PA [redacted]RE: Complaint ID# [redacted]Dear [redacted]:Thank you for your letter regarding the above-referenced complaint ID number. Keystone Collections Group appreciates the opportunity provided by the Revdex.com to...

resolve the concerns of taxpayers.In their complaint, the taxpayer indicated that they received a notice from my office requiring that they file a local earned income tax return and imposing a $25 late filing. In addition, the taxpayer contacted my office by phone in an effort to resolve this matter but was not satisfied with the response they received.After receiving your letter, I personally investigated the taxpayer’s complaint and contacted them by phone to discuss the matter.The taxpayer did receive a notice for failing to file a local earned income tax return. Under the Local Tax Enabling Act (LTEA), codified at 53 P.S.§6924.101, et seq., all Pennsylvania residents who earn income and reside within a taxing authority assessing a local earned income tax, must file an annual return. As the duly appointed local tax collector for the taxpayer’s municipality and school district, my office mailed these notices to inform residents of this obligation.In their complaint the taxpayer stated that they previously moved and should no longer be responsible for submitting local earned income tax returns to Keystone. After discussion with the taxpayer, I was able to confirm this information. However, it appears that their employer mistakenly submitted local earned income tax payments to my office indicating that the individual resided within a jurisdiction administered by Keystone.I discussed this with the taxpayer and explained how they should resolve this matter with their employer. I also worked to resolve any outstanding balance remaining in Keystone’s records.I appreciate your letter and the opportunity to ensure that the taxpayer’s concerns are properly addressed. Accordingly my office considers this matter resolved.Thank you for your attention to this matter.Very truly yours,KEYSTONE COLLECTIONS GROUPBy:

Dear Ms. [redacted]: Thank you for your letter regarding the above-referenced complaint ID number.   In their complaint the taxpayer stated that they received a delinquent tax notice for Phoenixville, Pennsylvania taxes when they have not lived in Pennsylvania for over two (2) years.  ...

Please know that after receiving the taxpayer’s complaint I personally reviewed their account. Know that the taxpayer received the delinquent notice for taxes local earned income taxes owed to Phoenixville Borough and the Phoenixville Area School District for the 2013 tax year. The taxpayer reported taxable income to the Pennsylvania Department of Revenue for the 2013 tax year. Accordingly, the taxpayer was in Pennsylvania in 2013. As such, they are responsible for satisfying any local earned income tax obligation.   In the event the taxpayer already paid the local earned income tax liability, my office has requested documentation evidencing proof of payment or local earned income tax withholding. Once proof is provided my office will adjust the account accordingly. I appreciate the opportunity provided by the Revdex.com 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[redacted], Esquire

Dear Ms. [redacted]:        Thank you for your letter regarding the above-referenced complaint ID number. In his complaint the complainant claimed he received a delinquent earned income tax notice from Keystone Collections Group (“Keystone”) that he disputed. The...

complainant further claimed that Keystone continually requested that he provide a copy of his W-2 for the 2015 tax year, which he claimed was destroyed in a fire. Please know that I have thoroughly reviewed the complainant’s account.      As a preliminary matter, by separate correspondence my office advised the complainant that Keystone Collections Group serves as the duly appointed Tax Officer responsible for the collection of local earned income taxes assessed by his resident political subdivision. Moreover, my office explained Keystone’s audit process generally and assured the complainant that the initiation of an audit affords taxpayers with the opportunity to supply Keystone with supporting documentation evidencing that they do not owe the tax.       By prior telephone communication with a Keystone representative, the complainant advised that he resided in Philadelphia for the entire 2015 tax year. Accordingly, Keystone requested that he provide a copy of his W-2, which would evidence the complainant’s resident address and any local earned income taxes withheld by his employer. In response, the complainant advised that his original W-2 was destroyed in a fire and he supplied my office with several documents, including a copy of his 2015 PA-40 Personal Income Tax Return, PA Schedule W-2S and IRS Federal Tax Return Transcript.      Per my review, the documentation supplied by the complainant is inconclusive as to his residency or local earned income tax withholdings for the 2015 tax year. The PA-40 indicates the complainant’s address at the time of filing the return, not for the duration of the 2015 tax year. Additionally, the PA Schedule W-2S reflects taxable earnings and state personal income tax withholdings; amounts which are not at issue.              My office explained to the complainant that his employer remitted a quarterly withholding payment to Keystone on his behalf, indicating that he did not reside in Philadelphia for all of the 2015 tax year. Nevertheless, the complainant has been afforded the opportunity to supply my office with further documentation evidencing his residency or employer withholdings, which may support the complainant’s dispute. Upon provision of such documentation, my office will review and adjust the complainant’s account, if necessary.  I appreciate the opportunity provided by the Revdex.com 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[redacted], Esquire

Dear Ms. [redacted]:                Thank you for your letter regarding the above-referenced complaint ID number. Keystone Collections Group appreciates the opportunity provided by the Revdex.com to resolve the concerns of taxpayers.  ...

  Unfortunately, Keystone is required to follow the Local Tax Enabling Act which clearly provides that there is a three (3) year statute of limitations for refunding an overpayment.  See, 53 Pa. C.S. §8425(a).  The incorrect withholdings should have been reported on your pay stubs provided by your employer.  These documents would have given the taxpayer notice of a potential withholding error.  Furthermore, under the Act, the taxpayer was required to file a local earned income tax final return.  This return, if completed properly, would have provided the taxpayer with notice of the employer error and if filed timely would act as a request for a refund if due.    Additionally, the taxpayer noted discrepancies between the refund showed by the employer and the refund received from Keystone for tax years 2012 through 2014.  This discrepancy resulted from the use of incorrect wages for calculating the refund.  Essentially, the taxpayer used Box 18 of his W-2s, when Box 16 should have been used.  Using the correct reported wages, Keystone’s refunds are correct.    Concurrently, upon receipt of this Complaint, I received correspondence from the taxpayer requesting a written explanation concerning the above-referenced issues.  I have prepared a detailed letter to the taxpayer as of the date of this response outlining the specifics of how his total tax liability and refunds were determined as well as citations to the statute, which bar refund requests older than three years.  Very truly yours,                                     ...⇄ KEYSTONE COLLECTIONS GROUP                                     �...⇄ By:                                      �...⇄             Christopher E. V[redacted], Esquire Thank you for your attention to this matter.

Revdex.com:
I have reviewed the response made by the business in reference to complaint ID [redacted], and find that this resolution is satisfactory to me.  I finally received my refund check yesterday (1/27/16). Thank you again for your assistance.
Regards,
[redacted]

January 11, 2016[redacted]RE: Complaint ID# [redacted]Dear [redacted]:Thank you for your letter regarding the above-referenced complaint ID number. Keystone Collections Group appreciates the opportunity provided by the Revdex.com to resolve the concerns of taxpayers.In their complaint, the taxpayer indicated that they received a notice from my office requiring that they file a local earned income tax return. The taxpayer was concerned because they believed their 2014 local earned income tax return was previously submitted through our online e-file portal at www.KeystoneCollects.com.Please know that I reviewed their account and determined that their 2014 local earned income tax return was never fully completed. The taxpayer did create an account and began the online filing process in February, 2014. However, because they did not completely submit their return, the taxpayer received the “Failure to File” notice sent by Keystone.Previously, Keystone received a phone call from the taxpayer and a customer service representative investigated the matter. The representative was able to locate their account but discovered that they did not fully complete their 2014 return. Consequently, the representative contacted the taxpayer by phone to inform them and provide assistance in completing the online return. In December 2015, my office then received the taxpayer’s complete 2014 local earned income tax return. Accordingly, my office considers this matter closed.Thank you for your attention to this matter.Very truly yours,KEYSTONE COLLECTIONS GROUPBy:Cody J. H[redacted], Esquire

Dear Ms. [redacted]:               Thank you for your letter regarding the above-referenced complaint ID number. In their complaint the complainant stated that he received a letter in the mail from Keystone Collections Group regarding...

his income taxes. He further stated that he used “electronic turbo tax” software to pay his “local, state, and federal taxes.” Accordingly, he disputed the notice he received. Please know that I have thoroughly reviewed the complainant’s account.               As a preliminary matter, by separate correspondence I advised the complainant that Keystone Collections Group serves as the duly appointed Tax Officer responsible for the collection of local earned income taxes assessed by his resident political subdivision. Moreover, I explained that income taxes are separately imposed at the Federal, State, and Local levels.              Please be advised that the complainant received a failure to file notice in the mail from Keystone because he did not file a local earned income tax return for the 2016 tax year. Under Pennsylvania law, every Pennsylvania taxpayer is required to file an annual local earned income tax return with their resident tax officer by April 15. See 53 P.S. §6924.502. Taxpayers whose local earned income tax is completely withheld by their employers and taxpayers who do not have earnings or other taxable income must still file a local earned income tax return. Without such a return, Tax Officers such as Keystone have no way of verifying that an individual taxpayer’s earned income tax liability has been satisfied.  Moreover, online tax preparation programs, such as TurboTax®, do not currently file Pennsylvania local earned income tax returns or otherwise account for the remittance of Pennsylvania local earned income taxes. In fact, the only way to electronically file a local earned income tax return for taxes owed to subdivisions in which Keystone serves as Tax Officer, would be through Keystone’s online e-file system, accessible from Keystone’s website, www.keystonecollects.com. Paper returns are also available on Keystone’s website for taxpayers who prefer to file by hard copy.  Keystone has therefore developed a process of notifying taxpayers who have not filed local earned income tax returns. Per my review of the complainant’s account, he did not file a local earned income tax return with Keystone for the 2016 tax year as required by law. Accordingly, he received a notice indicating his failure to file a local earned income tax return. In response, the complainant filed the above-referenced Complaint ID in dispute of the notice. As I have advised the complainant of his legal obligation to file a tax return, my office considers this matter resolved.  I appreciate the opportunity provided by the Revdex.com 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[redacted], Esquire

Revdex.com:
I have reviewed the response made by the business in reference to complaint ID [redacted], and have determined that this does not resolve my complaint.  For your reference, details of the offer I reviewed appear below.
Regards,
[redacted] Dear [redacted]:  Thanks for the time today discussing the current non-refund status with Keystone Collection.  Per our discussion attached are the fax previously sent to Keystone and the follow up regarding the W2 (which I was told they already had access to via a local municipality.) I appreciate your assistance – and have a good afternoon. Regards,[redacted]

Dear Ms. [redacted]:                Thank you for your letter regarding the above-referenced complaint ID number.               In their complaint, the taxpayer stated that...

they received a delinquent tax notice for [redacted] Township and [redacted] School District for tax year 2011. The taxpayer alleges that they did not live in [redacted] Township in 2011.               After reviewing the taxpayer’s account, my office advised the taxpayer to provide documentation of their 2011 address. To date, the taxpayer has not provided my office with evidence that they resided elsewhere in 2011. Upon receipt of this complaint, my office has again reached out to the taxpayer affording them a chance to provide proof of their residency in 2011.   Please know that Keystone’s process of auditing delinquent accounts is designed to ensure taxpayers are given multiple opportunities to work with Keystone to address any identified discrepancies. The initiation of an audit provides an opportunity for Keystone and a taxpayer to enter into a dialogue to resolve identified issues.  As it is the taxpayer, and not Keystone, who possesses relevant tax documents, it is the taxpayer who has the burden of proof to show that their tax obligations have been satisfied.   It is not until the Pennsylvania Department of Revenue makes available to Keystone taxpayers’ earnings information that Keystone can initiate an audit. The limited information provided by the Department of Revenue is used to identify discrepancies between what a taxpayer reports as earned income on the state level with what is reported on the local level. Keystone, knowing that information may be inaccurate, issues its first notice when a discrepancy between state returns and local returns is identified. This letter very clearly states that based on information gathered thus far, there appears to be local earned income tax that is due and owing.  The letter goes on to explain that taxpayers who dispute these findings should contact Keystone so that both parties can work together to resolve the matter.  As stated above, my office has requested proof of the taxpayer’s residency. Once proof is provided my office will adjust the account accordingly. I appreciate the opportunity provided by the Revdex.com 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 E. V[redacted], Esquire

Dear Mr. [redacted]:                Thank you for your follow-up letter regarding the above-referenced complaint ID number.    In response to my office’s correspondence addressing the concerns outlined in her complaint the taxpayer further disputed the balance due on her delinquent earned income tax (EIT) account. In support the taxpayer forwarded an email she sent to my office in June of 2015, the contents of which bring up ancillary matters not pertinent to the taxpayer’s dispute as well as matters addressed previously.   In response, I sent a separate letter advising the taxpayer on the appropriate statute of limitations for the collection of local earned income taxes. That is, there is no statute of limitations for collecting income taxes in circumstances, such as this, where taxpayers fail to file a final return. Furthermore, it is within Keystone’s statutory audit powers as duly appointed Tax Officer to request documentation, such as W-2s, evidencing that the tax was previously paid, as the taxpayer contends. As it is the taxpayer’s contention that she paid her taxes in full, it is her responsibility to furnish proof of the same.  Understandably, Keystone cannot give taxpayer credit for unsubstantiated and alleged tax payment.   The taxpayer was advised of the same by various Keystone representatives over the past two (2) years. Accordingly, as the taxpayer has been unable or unwilling to furnish proof to the contrary, the taxpayer’s balance remains due as previously stated.  As this information has been provided to the taxpayer previously, Keystone considers this matter resolved.   I appreciate the opportunity provided by the Revdex.com to resolve the concerns of taxpayers.    Thank you for your attention to this matter.                                           ...⇄ Very truly yours,                                           ...⇄ KEYSTONE COLLECTIONS GROUP                                             ...⇄ By:                                         ...⇄ Christopher ** V[redacted], Esquire

[redacted]Revdex.com of Western PA[redacted]RE: Complaint ID# [redacted]Dear [redacted]:Thank you for your letter regarding the above-referenced complaint ID number. Keystone Collections Group appreciates the opportunity provided by the Revdex.com to resolve the concerns of taxpayers.After receiving this complaint, I thoroughly reviewed the taxpayers account. In 2013 Keystone submitted notices to the taxpayer regarding their outstanding local earned income tax balance(s). The taxpayer exchanged correspondence with my office, including submitting relevant documents. After reviewing the documents, my office informed the taxpayer that their taxes were not withheld by their employer. In addition, the taxpayer did not file a required local earned income tax return for any of the relevant tax years. In 2014 the taxpayer contacted my office about waiving late fees and collection costs that were assessed on their account. My office responded by notifying the taxpayer of their obligation to timely file and pay local earned income taxes. Accordingly, these fees were not waived.Since that time, my office has not received any payments or correspondence from the taxpayer. Consequently, my office sent the taxpayer another delinquent tax notice, including unpaid 2012 local earned income taxes. After sending the notice, my office received this complaint.I have personally attempted to contact the taxpayer by email and phone. I did not receive any response. I appreciate the opportunity to address this individual’s concerns, but I cannot address any outstanding issues without receiving a response. I am writing to provide a timely response to your office. I remain willing to work with this individual to assist them during this process.Thank you for your attention to this matter.Very truly yours, KEYSTONE COLLECTIONS GROUPBy:Cody J. H[redacted], Esquire[redacted]

Revdex.com:
Dear Ms. [redacted] & Mr. Christopher, I have reviewed the response made by the business in reference to complaint ID [redacted], and find that this resolution is satisfactory to me. Thank you both for your time in helping me resolve this matter. This is exactly what I was looking for, from Keystone Collect. I wish Keystone could have provided this info a year ago. I will go ahead and consider this complaint, [redacted], as resolved. I will wait for the mail which Keystone has sent me and will follow up with my previous employers to get the required info for Keystone Collect. But if a mail never arrives, I will open a new complaint with Revdex.com.   Regards, [redacted]

Dear Ms. [redacted]: Thank you for your letter regarding the above-referenced complaint ID number.  In their complaint the taxpayer stated that they reside in a different municipality than the one listed on the Keystone local earned income tax form. As a result, they allege that they overpaid...

on their local earned income taxes. Accordingly, the taxpayer filed an amended local earned income tax return and requested a refund representing the alleged overpayment. Please know that after receiving the taxpayer’s complaint I personally reviewed their account. I have confirmed that the taxpayer’s residence is located in the Borough of [redacted], the municipality they originally filed in. Be advised that in Allegheny County there are two locations with the same street address.  In addition to the [redacted] location, there is another location with the same street address in [redacted] Township, with a different zip code. This is the location the taxpayer attempted to file their amended return on. The address in the Borough of [redacted] houses an apartment complex and the address in [redacted] Township houses a commercial shopping center. I recognize that [redacted] lists the taxpayer’s residence in [redacted] Township. However, Keystone Collections Group is not responsible for the information presented on [redacted], including any erroneous municipality information. Accordingly, my office is unable to issue the taxpayer a refund. Their original return, which reflected local earned income tax remitted to the Borough of [redacted], was correct.  I have sent a separate letter to the taxpayer explaining the same. In the event the taxpayer disputes the location of their residence, my office has requested documentation evidencing proof of residence in [redacted] Township. If proof is provided my office will adjust the account accordingly. I appreciate the opportunity provided by the Revdex.com 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 E. V[redacted], Esquire

[redacted]Revdex.com of Western PA[redacted]RE: Complaint id [redacted]Dear [redacted]:Thank you for your letter reg[redacted] the above-referenced complaint ID number. Keystone Collections Group appreciates the opportunity provided by the Revdex.com to resolve the...

concerns of taxpayers.In their complaint, the taxpayer indicated that they received a notice from my office requiring that they file a local earned income tax return and imposing a $25 late filing. In addition, the taxpayer contacted my office by phone in an effort to resolve this matter but was not satisfied with the response they received.I personally investigated the taxpayer’s account after receiving your complaint. The individual submitted both their local earned income tax return and tax payment in March 2015. Consequently, they should not have received the notice from my office.After confirming this information, a customer service representative contacted the taxpayer by phone to notify them. Accordingly, the late filing fee was waived from their account and my office considers this matter closed.Thank you for your attention to this matter.Very truly yours,KEYSTONE COLLECTIONS GROUPBy:Cody J. H[redacted], Esquire

January 4, 2016[redacted]Revdex.com of Western PA[redacted]RE: Complaint ID# [redacted]Dear [redacted]:Thank you for your letter regarding the above-referenced complaint ID number. Keystone Collections Group appreciates the opportunity provided by the Revdex.com to resolve...

the concerns of taxpayers.In their complaint, the taxpayer indicated that they received a notice from my office regarding delinquent local earned income taxes. They also raised concerns that they were not previously notified of these unpaid taxes and requested to speak to a supervisor. Further, they raised concerns about the penalties and processing fees assessed on their accounts.Since receiving your letter I have reviewed the taxpayer’s account. A supervisor has contacted the taxpayer and left a message about their concerns. In addition, the supervisor invited the taxpayer to contact them to further address any outstanding issues.However, it is important to know that the individual received a delinquent notice for validly assessed taxes that remain unpaid. The penalties and interest assessed on their unpaid local taxes are permitted under by Pennsylvania law. In addition, the collection and processing fees assessed on their account are permitted by Pennsylvania law and the taxing authorities, pursuant to Pennsylvania Act 192 of 2004. These fees cover the costs incurred by Keystone Collections Group to recover and process these unpaid taxes.I appreciate the additional information provided by your letter and the opportunity to ensure that the taxpayer’s concerns are properly addressed.Thank you for your attention to this matter.Very truly yours,KEYSTONE COLLECTIONS GROUPBy:Cody J. H[redacted], Esquire

Dear Ms. [redacted]:               Thank you for your letter regarding the above-referenced complaint ID number. In their complaint the taxpayer stated that that she received local earned income tax forms from Keystone Collections Group...

in error as she does not reside in a taxing body served by Keystone.             Please know that upon receipt of the taxpayer’s complaint I personally reviewed her account to correct any discrepancies. A review of our records indicates that the taxpayer’s current address was listed as “pending” in our system. Accordingly, the system assigned her a resident account by default and she was issued a local earned income tax return.             Please know that I have corrected the taxpayer’s account to reflect her non-resident status. Accordingly, the account has been closed and my office considers this matter resolved. I appreciate the opportunity provided by the Revdex.com 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[redacted], Esquire