Complaints

This profile includes complaints for Keystone Collections Group's headquarters and its corporate-owned locations. To view all corporate locations, see Find Local Branches.

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  Keystone Collections Group

  546 Wendel Road Irwin, PA 15642

• 

  Keystone Collections Group

  4140 Sardis Road Murrysville, PA 15668

• 

  Keystone Collections Group

  260 Aster St Pittsburgh, PA 15235-2059

• 

  Keystone Collections Group

  3606 Route 378 Ste A Bethlehem, PA 18015-5351

• 

  Keystone Collections Group

  400 S 8th St Lebanon, PA 17042-6794

The complaint text that is displayed might not represent all complaints filed with BBB. 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.

• Initial Complaint

  Date:12/17/2023

  Type:Billing Issues
  Status:

  AnsweredMore info

  Complaint statuses

  Resolved:

  The complainant verified the issue was resolved to their satisfaction.

  Unresolved:

  The business responded to the dispute but failed to make a good faith effort to resolve it.

  Answered:

  The business addressed the issues within the complaint, but the consumer either a) did not accept the response, OR b) did not notify BBB as to their satisfaction.

  Unanswered:

  The business failed to respond to the dispute.

  Unpursuable:

  BBB is unable to locate the business.

  Keystone Collection sent me a delinquent local tax notice. I did not work in that area the year they are saying I owe school taxes for. I informed them of this in October. They never sent me a follow up. A few days ago in December now that sent me another notice with an additional fee and are claiming they mailed me instructions on how to dispute which never happened.
  
  They’ve said nothing about waiving the late fees but they also are demanding tax documents I have no access to and would cost me $125 to get my hands on.
  
  I paid all my taxes and had everyone withheld by Starbucks Coffee Company for local taxes which is a reputable company.
  
  I feel I am either forced to pay taxes I know I paid and also am not responsible for because I have not lived in that area for over 8 years or worked there that year or I’m being forced to pay to get the copy of the form they would need to prove this.
  
  It feels like an entrapment scam and I see that I am not even close to the first to have this issue.

  Business Response

  Date: 01/02/2024

  Dear Ms. ******:
  
              Thank
  you for contacting Keystone Collections Group (“Keystone”) regarding this
  complaint ID number. In his complaint, the complainant advised that Keystone
  sent a notice requesting payment for delinquent local earned income taxes
  (“EIT”). The complainant advised that he did not reside in the taxing
  jurisdiction and that his taxes were paid. 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 North 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.  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 did
  not file a tax return with Keystone for tax year 2021.  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. 
  There is unfortunately an unavoidable delay associated with the DOR’s
  provision of income tax data.
  
  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 October 5, 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 has contacted Keystone several
  times to dispute his account.
  
  Please know that (1) Keystone has received some
  local earned income tax withholdings on the complainant’s behalf; however,
  these withholdings are insufficient to satisfy his tax liability; and (2) the
  taxing jurisdiction in which the complainant contends he resided is also
  located within the Allegheny North Tax Collection District. As a result,
  Keystone has requested documentation, such as W-2s, evidencing his income and
  employer withholding. To date, the complainant has supplied no documentation.
  As such, if the complainant disputes the tax, he may supply documentation
  evidencing that the tax is not due. 
  
  Keystone is not “entrapping” the complainant into
  paying EIT he does not owe; rather, Keystone is acting in accordance with its
  statutory obligations. Keystone does not wish to collect tax that is not due;
  however, based upon Keystone’s records, and the information supplied by the
  DOR, the balance on the complainant’s account must stand without contradictory
  evidence. I note that proper filing of a tax return would avoid situations such
  as these in the future.
  
  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

  Date:12/13/2023

  Type:Billing Issues
  Status:

  AnsweredMore info

  Complaint statuses

  Resolved:

  The complainant verified the issue was resolved to their satisfaction.

  Unresolved:

  The business responded to the dispute but failed to make a good faith effort to resolve it.

  Answered:

  The business addressed the issues within the complaint, but the consumer either a) did not accept the response, OR b) did not notify BBB as to their satisfaction.

  Unanswered:

  The business failed to respond to the dispute.

  Unpursuable:

  BBB is unable to locate the business.

  I live in a township that collects occupational taxes twice a year. I have lived in the township for over ten years and have paid all of my tax bills on time. Earlier this year I received my spring tax bill and paid it. When it came time for the fall payment, I had not received a bill, so I contacted Keystone Collects in September 2023 to get a bill issued for the fall bill. They then sent me two bills, one for the spring and one for the fall. I contacted them again to tell them I had paid the spring bill already, provided the cancelled check, and they told me that payment I made had been applied to an overdue 2022 bill. When I told them all of my 2022 bills had been paid they told me they had only recently taken over township collection and only have their own records and there was nothing they could do.
  
  To dispute this, on October 24 I opened a case (case number ******) with them and provided receipts and cancelled checks to show my 2022 payment and asked that my check be applied to my spring 2023 bill. That was months ago and I am still trying to get this resolved. Every time I call I am unable to get help, am told I will be called back by a supervisor, and then receive no response.
  
  To make matters worse, they are threatening to turn this over to collections after December 31, so I feel I am up against a clock with no recourse. I feel that this institution does its own collections and would actually stand to benefit if this went to collections. It feels like an incredible conflict of interest if this is true.
  
  I’ve paid all of my bills, have provided records, and am just asking that things be made right. Any help you can provide would be so greatly appreciated.
  
  Thank you in advance.

  Business Response

  Date: 01/02/2024

  Dear Ms. ******:
  
  Thank you for contacting Keystone Collections Group
  (“Keystone”) regarding this complaint ID number. In her complaint, the complainant
  advised that Keystone issued her an occupation tax bill for a tax she already
  paid. As a result, the complainant disputed the status of her account. Please
  know that I have thoroughly reviewed the complainant’s account.
  
              Per
  my review, this matter concerns Derry Township and Derry Township School
  District occupation taxes for the 2022 and 2023 tax years. The Township and
  School District separately bill occupation taxes with different due dates.
  Please know that Keystone began current and delinquent occupation tax
  collection for both the Township and School District in 2023.
  
              Based
  upon Keystone’s takeover of School District occupation taxes, the School
  District bill, typically issued in the fall, was issued in February. That is,
  no 2022 School District bill was issued in the fall of 2022. On February 15,
  2023, the complainant was issued a 2022 School District tax bill. In May of
  2023, the complainant remitted payment believing this tax bill applied to the
  2023 tax year. Thereafter, the complainant remitted payment again, intending
  the payment to apply to Township occupation taxes for the 2023 tax year.
  However, at the time, the 2023 Township bills had not yet been issued, and
  Keystone had no record of the complainant’s 2022 Township tax payment.
  
              On
  August 30, 2023, the complainant was issued Township and School District
  occupation tax bills for the 2023 tax year. Believing there was a double
  payment, the complainant contacted Keystone. Ultimately, the complainant
  supplied cancelled checks evidencing that she remitted 2022 occupation taxes
  for both the Township and School District directly to the Township and School
  District, respectively. However, when Keystone took over occupation tax
  collections, neither the Township nor the School District provided evidence of
  these payments to Keystone.
  
              As
  a result, the complainant’s 2022 School District occupation tax payment made to
  Keystone was a double payment, and it has been reapplied to complainant’s 2023
  taxes. The complainant’s 2022 taxes are satisfied, and the complainant remitted
  payment for 2023 Township taxes. The complainant has been issued a $5.00
  refund, as she paid her 2023 School District taxes at face value during the
  discount period. Her account is satisfied and there is no balance listed on her
  account for either the 2022 and 2023 tax years.
  
              Due
  to the confusion associated with the Township and School District’s separate
  assessments, Keystone’s initial takeover and multiple tax year issue, a
  Keystone Taxpayer Services Representative called the complainant to advise of
  the disposition of this matter. A voicemail was left for the complainant on
  December 15, 2023. 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

• Initial Complaint

  Date:12/13/2023

  Type:Billing Issues
  Status:

  ResolvedMore info

  Complaint statuses

  Resolved:

  The complainant verified the issue was resolved to their satisfaction.

  Unresolved:

  The business responded to the dispute but failed to make a good faith effort to resolve it.

  Answered:

  The business addressed the issues within the complaint, but the consumer either a) did not accept the response, OR b) did not notify BBB as to their satisfaction.

  Unanswered:

  The business failed to respond to the dispute.

  Unpursuable:

  BBB is unable to locate the business.

  I received a letter for a delinquent earned income tax notice months ago for Northampton Borough and Northampton Area School district. During this time period, I was an active duty service member in the United States Marine Corps. I filed my taxes appropriately every year and was exempt from PA taxes for my active duty status. I have uploaded my proper documentation multiple times to keystone collections in which they state I will get a letter responding to the objection to the tax within 3-5 business days and received nothing and it has been MONTHS. I also faxed the proper documentation weeks ago and still no response. I attempt to call them and Everytime their lines are unavailable. However during this time period they were fully willing to add late fees and interest to what I “owe”. It is extremely unprofessional, they have made no attempts to contact me on the matter, and do not do anything except add interest to my account. I was a fully active duty Marine during this time period and resided in North Carolina for the entire duration of the year 2021 in which they are saying I owe money to them.

  Business Response

  Date: 01/02/2024

  Dear Ms. ******:
  
              Thank
  you for contacting Keystone Collections Group (“Keystone”) regarding this
  complaint ID number. In his complaint, the complainant advised that Keystone
  sent a notice requesting payment for delinquent local earned income taxes
  (“EIT”). The complainant advised that he was an active-duty military member
  during the tax year at issue, 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, 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 did
  not file a tax return with Keystone for tax year 2021.  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. 
  Typically, earned income taxable locally mirrors compensation taxable to
  the DOR for Personal Income Tax Purposes. 53 P.S. § 6924.501. However, income
  received for active duty military service is exempted from local earned income
  taxation, but not state level Personal Income Taxation. Id.
  
  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 October 5, 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. In response to the delinquent notice, the
  complainant submitted documentation on October 15, 2023 and supplemental
  documentation in early December, 2023.
  
  My office is satisfied that the complainant’s
  income is not taxable for the 2021 tax year. Accordingly, his account has been
  closed, and this matter is resolved. I note that this issue can be avoided in
  future years with the proper filing of a local earned income tax return.
  
  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 Answer

  Date: 01/02/2024

  ** ******* ****** ** ******** **** ***** ********* **** ********** ** *** ********** *********  ** *** ***** *** *** ****** ** ****** ******* ****
  
  
  
  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. 
  
  
  
  Regards,
  
  
  
  ****** *****

• Initial Complaint

  Date:12/13/2023

  Type:Billing Issues
  Status:

  AnsweredMore info

  Complaint statuses

  Resolved:

  The complainant verified the issue was resolved to their satisfaction.

  Unresolved:

  The business responded to the dispute but failed to make a good faith effort to resolve it.

  Answered:

  The business addressed the issues within the complaint, but the consumer either a) did not accept the response, OR b) did not notify BBB as to their satisfaction.

  Unanswered:

  The business failed to respond to the dispute.

  Unpursuable:

  BBB is unable to locate the business.

  I received a letter telling me I owed a $300+ penalty because my school tax was not paid. I wrote a check to pay that bill in front of a keystone employee on the day it was due.
  I verified with my bank that the check went through and was paid in time. This is not the service I expect when paying my taxes. This company is incompetent.

  Business Response

  Date: 01/02/2024

  Dear Ms. ******:
  
              Thank
  you for providing my office with the above-referenced complaint.  The complainant alleges that he received a
  letter telling him he owed a more than $300.00 penalty because his school
  district real estate tax was not timely paid. 
  The complainant further alleges that the tax was paid in front of a
  Keystone employee the day the tax was due. Please know that I have reviewed the
  complainant’s account thoroughly. 
  
              As
  a preliminary matter, Keystone Collections Group serves as the current real
  estate tax collector for Saucon Valley School District.  The real estate tax bills sent to the
  District’s residents provides a deadline of November 30, 2023.  If the tax is not paid by this date, a 10%
  penalty is added to the face tax balance. 
  Notably, under Pennsylvania law, when the tax is not paid at the end of
  the face period, the current tax collector is required to issue a reminder
  notice. 
  
              The
  complainant provided a Keystone representative payment of his 2023 Saucon
  Valley School District real estate tax on November 30, 2023.  Understandably, once a payment is submitted
  to Keystone it takes a couple of days for the financial institutions to
  transfer the funds to Keystone and for Keystone to process the payment.  While the payment was being processed, the
  very next day on December 1, 2023, Keystone’s automated system generated the
  statutorily required reminder notice for the complainant’s account. 
  
              The
  reminder notice explains that, “Pursuant to Pennsylvania law, Keystone is
  required to notify [taxpayers] that all or a portion of” their tax obligation
  remains unpaid.  More importantly,  the notice further explains that “If you have
  recently paid your account in full, please disregard this notice.”  As the complaint had submitted payment the
  day before, the notice properly instructed the complainant to disregard the
  reminder notice.
  
              The
  taxpayer’s 2023 Saucon Valley School District real estate tax was satisfied in
  full by the end of the face period and no additional balance is due.  Keystone acted appropriately and in
  accordance with the law by issuing the notice. 
  Therefore, Keystone considers this matter resolved.
  
              Thank you
  for the opportunity to provide the above explanation to the complainant. 
  
                                                                          Very
  truly yours,
  
                                                                          KEYSTONE
  COLLECTIONS GROUP
  
                                                                          By:
                                                                                      Christopher
  *. V******
                                                                                      General
  Counsel

• Initial Complaint

  Date:12/07/2023

  Type:Billing Issues
  Status:

  ResolvedMore info

  Complaint statuses

  Resolved:

  The complainant verified the issue was resolved to their satisfaction.

  Unresolved:

  The business responded to the dispute but failed to make a good faith effort to resolve it.

  Answered:

  The business addressed the issues within the complaint, but the consumer either a) did not accept the response, OR b) did not notify BBB as to their satisfaction.

  Unanswered:

  The business failed to respond to the dispute.

  Unpursuable:

  BBB is unable to locate the business.

  Today (12/7/2023) I received a collections notice due in January for $554.66 for a “Delinquent Earned Income Tax Notice” for Wilkinsburg School District back in 2015.
  
  1. I have not lived in Wilkinsburg since 2014.
  2. I don’t have an extra $550 sitting around.
  3. I shouldn’t have to jump through hoops to appease this fraudulent collections company and send them my personal financial documents as evidence of my residence when I clearly have been reported to Keystone Collections in error.
  4. In 2015 I lived in Philadelphia. Then I moved back to Squirrel Hill (Pittsburgh). Then, in 2016, I moved to Australia.
  5. I don’t HAVE any tax or residence documentation from ten years ago!
  6. And, frankly, it shouldn’t be on me to jeopardize my private information when someone else made this mistake.

  Business Response

  Date: 12/18/2023

  Dear Ms. ******:
  
              Thank
  you for contacting Keystone Collections Group (“Keystone”) regarding this
  complaint ID number. In her complaint, the complainant advised that Keystone issued
  her a delinquent local earned income tax notice for the 2015 tax year, which
  she disputes. In support of her dispute, the complainant advised that she resided
  elsewhere; however, she declined to supply documentation to Keystone. Please
  know that I have thoroughly reviewed the complainant’s account.
  
              As
  a preliminary matter, Keystone serves as the duly appointed Act 32 Tax Officer
  for the Allegheny Southeast Tax Collection District. In this capacity, Keystone
  is tasked with the administration, collection and reconciliation of local
  earned income taxes for all communities within the Tax Collection District that
  assess an earned income tax.
  
  Per
  my review of the complainant’s account, she did not file a tax return with
  Keystone for the tax year at issue. Pursuant
  to the information exchange mandate of the Local Tax Enabling Act (“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 information supplied by the DOR, when compared
  with Keystone’s tax withholding records, placed the complainant’s account in
  Wilkinsburg Borough.
  
  Per my review of the complainant’s account, she was
  issued an initial delinquent notice on August 28, 2019. The complainant did not
  respond to this notice. Several follow-up notices were mailed to the
  complainant between April 19, 2022 and December 5, 2023. The December 5, 2023
  notice gave rise to this complaint.   
  
              Understanding
  that the information contained on the initial notice may be inaccurate,
  Keystone provides taxpayers with ample notice prior to the initiation of adverse
  legal or collection action. The Notice itself provides taxpayers with common
  examples of situations in which the tax may not be due, such as nonresidency.
  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).
  
              Keystone’s
  actions are not “fraudulent”; rather, Keystone administers local earned income
  tax in accordance with its statutory powers and duties. 53 P.S. § 6924.509.
  
  Ultimately, I was able to independently verify the
  claims advanced by the complainant in her complaint. That is, my office is
  satisfied that the complainant resided in a community other than Wilkinsburg
  Borough in 2015. Accordingly, my office has closed the complainant’s account.
  She will receive a cleared letter advising the same. My office therefore
  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 Answer

  Date: 12/18/2023

  ** ******* ****** ** ******** **** ***** ********* **** ********** ** *** ********** *********  ** *** ***** *** *** ****** ** ****** ******* ****
  
  
  
  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. 
  
  
  
  Regards,
  
  
  
  ******* ***********

• Initial Complaint

  Date:12/06/2023

  Type:Billing Issues
  Status:

  AnsweredMore info

  Complaint statuses

  Resolved:

  The complainant verified the issue was resolved to their satisfaction.

  Unresolved:

  The business responded to the dispute but failed to make a good faith effort to resolve it.

  Answered:

  The business addressed the issues within the complaint, but the consumer either a) did not accept the response, OR b) did not notify BBB as to their satisfaction.

  Unanswered:

  The business failed to respond to the dispute.

  Unpursuable:

  BBB is unable to locate the business.

  I am having my wages garnished for taxes I do not owe because I did not live in the Bellevue Borough in 2018. I moved in 2019. I have disputed this previously with this same company yet they keep coming after me for the same tax monies. I was living in the city of Pittsburgh in 2018.

  Business Response

  Date: 12/18/2023

  Dear Ms. Folino:
  
              Thank
  you for contacting Keystone Collections Group (“Keystone”) regarding this
  complaint ID number. In his complaint, the complainant advised that Keystone garnished
  his wages for delinquent local earned income taxes for the 2018 tax year. In
  support of his dispute, the complainant advised that he did not reside within
  the taxing jurisdiction in the 2018 tax year. Please know that I have
  thoroughly reviewed the complainant’s account.
  
              As
  a preliminary matter, Keystone serves as the duly appointed Act 32 Tax Officer
  for the Allegheny North Tax Collection District. In this capacity, Keystone is
  tasked with the administration, collection and reconciliation of local earned
  income taxes for all communities within the Tax Collection District that assess
  an earned income tax.
  
  Please
  be advised that this matter concerns the 2019 and 2020 tax years; not the 2018
  tax year. Further, per my review of the complainant’s account, the delinquent
  tax balances for these tax years stand.
  
  Pursuant to the information exchange mandate of the Local Tax Enabling Act (“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
  information supplied by the DOR evidenced that the complainant and his spouse
  filed PA 40 Personal Income Tax Returns as residents of Bellevue Borough for
  the 2019 and 2020 tax years. The complainant contends that he moved to Bellevue
  Borough in 2019 in his complaint.  
  
  Per my review of the complainant’s account, he
  filed a local earned income tax return for the 2019 tax year reflecting a
  balance due. However, the complainant did not remit payment for this balance.
  The complainant did not file a tax return with Keystone for the 2020 tax year.
  
   As such, the
  complainant was issued initial delinquent notices on September 8, 2022 and May
  11, 2023. In June of 2023, the complainant’s spouse contacted Keystone and was
  advised of the tax delinquency. She requested a payment plan, but advised
  Keystone that she could not afford an acceptable payment plan. Ultimately, the
  complainant supplied a copy of his W-2 evidencing employer withholdings;
  however, these withholdings were insufficient to completely satisfy the
  liability on his account. As with tax year 2019, the complainant’s employer did
  not withhold local earned income tax correctly. On or about July 25, 2023, a
  balance due notice was sent to the complainant.
  
  The LTEA authorizes the collection of delinquent
  local earned income tax by wage garnishment. 53 P.S. §§ 6924.702- 703.
  Receiving no payment from the complainant, Keystone issued a Notice of Intent to Garnish Wages on September 14, 2023 via Certified Mail. In response, the complainant
  contacted Keystone and was advised of the delinquency. At such time, he did not
  dispute the account balance. As payment was not made, the wage garnishment was
  issued to his employer on October 26, 2023.
  
  Accordingly, it appears that the complainant’s
  account balance is correct and that Keystone has at all times handled this
  matter appropriately.
  
  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
  E. Vincent
                                                                                      General
  Counsel

  Business Response

  Date: 01/19/2024

  Dear Ms. ******:
  
              Thank
  you for contacting Keystone Collections Group (“Keystone”) regarding this
  complaint ID number. In his supplemental response, the complainant advised that
  Keystone is set to garnish “double” he and his spouse’s delinquent balance
  because garnishment notices were sent to both of their employers. Please know
  that I have thoroughly reviewed the complainant’s account.
  
              As
  a preliminary matter, the $117.00 payment referenced by the complainant in his
  response was previously applied to his account. Although not referenced in my
  prior response, this payment is reflected in his account balance.
  
              Furthermore,
  the Local Tax Enabling Act permits Tax Officer’s to garnish a taxpayer’s wages for their spouse’s
  tax delinquency. See, 53 P.S. § 6924.702. In the case of the complainant and his spouse,
  their Keystone account is joint based upon their marital and Pennsylvania state
  income tax filing status. As a result, Keystone is permitted to pursue both
  spouse’s employer’s for the delinquent taxes. However, please know that the
  balance listed on their joint account has not doubled. If both employers
  garnish enough monies to satisfy the balance listed on their account, any
  monies remitted in excess of the account balance will be refunded directly the
  complainant and his spouse.
  
              Additionally,
  per my review, the complainant’s spouse was advised of the same by a Keystone
  Taxpayer Services Representative on December 27, 2023. Moreover, at that time,
  the complainant’s spouse was provided with a verbal listing of all payments
  Keystone has received on their behalf.
  
              Finally,
  please know that as of today’s date the garnishment has been satisfied.  Attached is a courtesy copy of the release
  that was mailed to the complainant’s employer.
  
  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 Answer

  Date: 01/19/2024

  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.
  
  
  
  *** ****** ** ** ******** **** ****** ** * ****** ** ***** **** ** **** **** **** ** *** ********

  There should also be a release for ******** ****** to her employer **** as well. We will also need a refund because at this point we have paid double the amount owed. 
  

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

• Initial Complaint

  Date:12/04/2023

  Type:Billing Issues
  Status:

  AnsweredMore info

  Complaint statuses

  Resolved:

  The complainant verified the issue was resolved to their satisfaction.

  Unresolved:

  The business responded to the dispute but failed to make a good faith effort to resolve it.

  Answered:

  The business addressed the issues within the complaint, but the consumer either a) did not accept the response, OR b) did not notify BBB as to their satisfaction.

  Unanswered:

  The business failed to respond to the dispute.

  Unpursuable:

  BBB is unable to locate the business.

  I recieved a letter in 2023 for delinquent taxes for school and local taxes in 2018 for Bensalem PA as a renter.
  
  I lived in Penndel PA in 2018 as a renter.
  
  I was never a homeowner in PA..
  
  I have called them and spoke to someone to submit my 2018 w2 and a completed form with my Penndel PA.. and fax it..
  
  I was told it will take a while for them to respond and interest will accumulate in the meantime???
  
  My complaint is that i don't owe anyone taxes and this is very stressful and just as a previous complaint..I never received anything went I was renting an apartment in Bensalem...
  
  Please look into this not sure what this is about...
  
  The email ***************** Don't work.
  
  The on line payment center don't work..
  
  However, they do answer the phone after a long wait...
  
  I would like for Keystone to expedite this if the is not a scam..because as of now I see this as a scam to tenants in the state of PA.
  
  I was not a property owner in 2018 PA I should not be paying school,taxes etc..
  
  PLEASE NOTE TO KEYSTONE
  
  I FAXED MY W2 AND A COMPLETED FORM TO CLEAR THIS ASAP..
  
  I have heart issues this is too stressful

  Business Response

  Date: 12/15/2023

  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 delinquent local earned income tax notice for Bensalem Township. The
  complainant further advised that she “was a renter… and never a homeowner in
  [Pennsylvania.]” Accordingly, the complainant disputed the imposition of EIT on
  her account. 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 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.  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.
  
  Moreover, as EIT is assessed on individuals
  residing withing a taxing jurisdiction, it is of no matter whether a taxpayer
  owns or rents their property. For resident EIT imposition, the tax is levied
  upon all individuals domiciled within a particular political subdivision.
  
  Per my review of the complainant’s account, she has
  never filed a tax return with Keystone for any years or portion of years in
  which she resided in Bucks County. 
  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
  return. 
  
  As the complainant’s property ownership is not
  relevant in determining her EIT liability, she is responsible for EIT for the
  portion of the year in which she resided in Bensalem Township. After the filing
  of this complaint, the complainant provided my office with residency dates
  detailing part year residency within Bensalem Township in the 2018 tax year.
  Additionally, the complainant remitted payment in full. Per my review, the
  complainant will be refunded money paid for the months she did not reside in
  Bensalem Township in 2018. Please be advised that the other municipality in
  which the complainant resided in 2018 did not then assess a local EIT.
  
  My office therefore 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

• Initial Complaint

  Date:11/18/2023

  Type:Billing Issues
  Status:

  AnsweredMore info

  Complaint statuses

  Resolved:

  The complainant verified the issue was resolved to their satisfaction.

  Unresolved:

  The business responded to the dispute but failed to make a good faith effort to resolve it.

  Answered:

  The business addressed the issues within the complaint, but the consumer either a) did not accept the response, OR b) did not notify BBB as to their satisfaction.

  Unanswered:

  The business failed to respond to the dispute.

  Unpursuable:

  BBB is unable to locate the business.

  I am concerned about the letters I have received from Keystone Collection Group alleging an unpaid earned income tax since 2017. I have not received any prior communication regarding this matter. This raises concerns about potential harassment and violation of my rights under the Fair Debt Collection Practices Act (FDCPA). I request validation of the debt and urge Keystone Collection Group to provide documentation supporting their claim. Additionally, I would appreciate clarification on why I have not received prior notification as required by law. Not receiving prior attempts to collect the debt and tacking on interest is a violation in its self.

  Business Response

  Date: 11/22/2023

  Dear M** ******:
  
              Thank
  you for contacting Keystone Collections Group (“Keystone”) regarding this
  complaint ID number. In her complaint, the complainant expressed her concern
  with her receipt of delinquent local earned income tax notices from Keystone.
  The complainant requested “debt validation” and alleged potential violations of the Federal
  Fair Debt Collection Practices Act (“FDCPA”). Further, the complainant advised
  that she did not receive prior notification of her taxes prior to delinquency. 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 Dauphin 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 Dauphin 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, she did
  not file tax returns with Keystone for the 2017, 2019, 2020 and 2021 tax
  years.  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 notices 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. 
  
  Furthermore, a review of the complainant’s account
  and communication history indicates that the complainant was properly notified
  of her delinquent taxes. Initial letters were issued to the complainant on
  March 3, 2020 for the 2017 tax year, October 13, 2021 for the 2019 tax year,
  September 16, 2022 for the 2020 tax year, and August 15, 2023 for the 2021 tax
  year. In response to the complainant’s provision of documents, the complainant
  was additionally issued balance due notices on July 27, 2023 and October 26,
  2023. As explained above, local earned income taxes are self-reporting, and
  taxpayers are not notified about delinquent taxes until they are delinquent. It
  is the taxpayer’s responsibility to file a tax return with their resident tax
  officer and report all income.
  
  Moreover, Keystone’s records reflect that the
  complainant communicated, either over the telephone or in writing, with a
  Keystone representative on May 19, 2022, October 18, 2022, October 27, 2022,
  August 3, 2023 and November 3, 2023. In the November 3, 2023 correspondence,
  the complainant requested and was granted a payment plan with keystone. In all
  circumstances, the complainant was advised to supply documentation in support
  of any dispute. To date, the complainant has only supplied copies of her
  Federal 1040 and PA 40 Personal Income Tax Returns. My office has confirmed the
  complainant’s income for the tax years at issue; however, no local earned
  income tax payments or withholdings have been received by Keystone. The
  complainant was accordingly encouraged to provide copies of W-2s or 1099s
  evidencing any tax payments.
  
              Keystone is not a third party debt
  collector or commercial creditor; that is, this matter originates and remains
  with Keystone. State law requires all residents to file a local earned income
  tax return and remit payment to their resident tax officer. 53 P.S. § 6924.502.
  In the case of residents of the Dauphin County Tax Collection District, such
  tax returns must be filed with Keystone.
  
  Further,
  please be advised that the FDCPA does not apply to collection efforts of taxes.
  Keystone is not a “debt collector” under the FDCPA.  See, Henson v. Santander Consumer
  USA, Inc., __ U.S. __ , 137 S. Ct. 1718 (2017).  A threshold requirement for application of
  the FDCPA is that prohibited practices are used in an attempt to collect a
  “debt” under the FDCPA.  Zimmerman v.
  HBO Affiliate Group, 834 F.2d 1163, 1167 (3d Cir. 1987).  Courts have consistently held that the FDCPA
  applies only to consumer debt, which is distinguishable from tax debt.  That is, “debt” covered under the FDCPA “is
  created whenever a consumer is obligated to pay money as a result of a
  transaction whose subject is primarily for personal, family or household
  purposes.”  Pollice v. National Tax
  Funding, 225 F.3d 379, 401 (3d Cir. 2000). 
  Tax obligations, on the other hand, result from the fact of citizenship,
  residency and/or property ownership. As Keystone administers taxes, we are not
  required to comply with the FDCPA.  Nevertheless,
  no consumer protection violation has occurred as the complainant has been
  issued numerous delinquent notices and been afforded the opportunity to pay or
  dispute the tax.
  
              Please
  know that 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. 53 P.S. §
  6924.509(f). Therefore, if the complainant disputes the figures contained in
  her delinquent account, she is encouraged to supply documentation to Keystone
  as previously requested.
  
  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 Answer

  Date: 11/22/2023

  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

  Date:11/05/2023

  Type:Billing Issues
  Status:

  AnsweredMore info

  Complaint statuses

  Resolved:

  The complainant verified the issue was resolved to their satisfaction.

  Unresolved:

  The business responded to the dispute but failed to make a good faith effort to resolve it.

  Answered:

  The business addressed the issues within the complaint, but the consumer either a) did not accept the response, OR b) did not notify BBB as to their satisfaction.

  Unanswered:

  The business failed to respond to the dispute.

  Unpursuable:

  BBB is unable to locate the business.

  I have received two tax delinquency collections from this company - one for 2020 and one for 2021. I paid both not understanding that these were not accurate tax collections. I was a renter and these tax collections claimed I owed local school district taxes. I confirmed I was paying the appropriate local taxes and this company forced me to pay collections that I did not owe. I would like both payments to be refunded to me and I would like this company to stop contacting me.

  Business Response

  Date: 11/13/2023

  Dear *** *******
  
              Thank
  you for contacting Keystone Collections Group (“Keystone”) regarding this
  complaint ID number. In his complaint, the complainant he paid Keystone in
  response to his receipt of delinquent local earned income tax (“EIT”) notices.
  The complainant further advised that he “was a renter and these collections
  claimed [he] owed local school district taxes.” Accordingly, the complainant
  disputed the imposition of EIT and requested a refund of his payment. 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 Delaware 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.
  
  Moreover, as EIT is assessed on individuals
  residing withing a taxing jurisdiction, it is of no matter whether a taxpayer
  owns or rents their property. For resident EIT imposition, the tax is levied
  upon all individuals domiciled within a particular political subdivision.
  
  Per my review of the complainant’s account, he did
  not file tax returns with Keystone for the 2020 or 2021 tax years.  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 notices were taken directly from the earnings
  information supplied by the DOR, which represents figures the complainant
  listed on his PA 40 personal income tax returns.  This information further reflected that the
  complainant filed his PA 40s as a resident of the Penn Delco School District.
  
  As the complainant’s property ownership is not
  relevant in determining his EIT liability, no adjustment or refund is
  appropriate at this time. If the complainant disputes the imposition of EIT for
  the 2020 or 2021 tax year(s), he may supply documentation to Keystone
  evidencing that the tax was previously paid or satisfied by tax credits, or
  that the income reported to the DOR is not taxable locally. If the complainant
  did not reside within the taxing jurisdiction during the tax years at issue, he
  may supply further information. Keystone supplies taxpayers with a Delinquent
  Earned Income Tax Information Supplement, available on its website, where
  taxpayers can clearly outline any dispute.
  
  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 Answer

  Date: 11/13/2023

  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.
  
  
  
  *** ****** ** ** ******** **** ****** ** * ****** ** ***** **** ** **** **** **** ** *** ********
  
  *

  I have already provided all tax documentation that was requested by KeyStone Collection. I provided all of those documents directly to Keystone Collection. I would like Keystone to refund the extra money they have collected from me based off those files. They owe me about a half a year of tax collections that they forced me to overpay or I would be billed additional fees. I would also like all the fees they charged me refunded as well. Each bill they sent me had fees added that I feel should be refunded. These collection notices were sent to me years after the tax year being question. I was never informed of these “delinquent” taxes by the local tax collector or Keystone until Keystone sent me a letter in the mail demanding I pay them or I will be charged fees and potentially face credit damage. My request is to refund the extra taxes I paid as well as the fees they added to the bills. I have already paid all outstanding balances with Keystone and I hope they will work with me to resolve this issue.
  
  
  
  Regards,
  
  
  
  ******* *****

• Initial Complaint

  Date:11/02/2023

  Type:Billing Issues
  Status:

  AnsweredMore info

  Complaint statuses

  Resolved:

  The complainant verified the issue was resolved to their satisfaction.

  Unresolved:

  The business responded to the dispute but failed to make a good faith effort to resolve it.

  Answered:

  The business addressed the issues within the complaint, but the consumer either a) did not accept the response, OR b) did not notify BBB as to their satisfaction.

  Unanswered:

  The business failed to respond to the dispute.

  Unpursuable:

  BBB is unable to locate the business.

  I was sent a notice for wage garnishment 6 months after a garnishment had just finished. It’s for additional money I didn’t owe for the years I wasn’t working. I was told I could file exempt but they needed proof. My problem is how can you charge me without proof but want me to submit proof after youve already taken my money? If you have the same information to say that I owe taxes for those years then the same information should be available to show I don’t owe. On top of that when I called to set up a payment plan and was told I couldn’t and the garnishment didn’t start for another month. This company is literally taking money from people WITHOUT proof and then I have to show proof that I don’t owe the money to get it back. I was charged a collection fee for being late and an additional $60 for the actual garnishment. I am completely confused as to the business practices and their processes on collecting taxpayer funds that are due.

  Business Response

  Date: 11/14/2023

  Dear M** ******:
  
  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 taxes which she does not owe. Please
  know that I have thoroughly reviewed the complainant’s account.
  
              Per
  my review, this matter concerns wage garnishment for delinquent Steelton-Highspire
  School District per capita and occupation taxes. The School
  District, pursuant to the Local Tax Enabling Act (“LTEA”) and Pennsylvania
  Public School Code, assesses a per capita tax on all adult residents of the
  School District and an occupation tax on all employed residents of the School
  District. The per capita tax is a flat tax of $10.00 and the occupation tax is
  a flat tax of $200.00. Both taxes are assessed annually on July 1.  
  
  Per my review of the complainant’s account, she has
  been issued and has received several delinquent tax notices from Keystone. On
  November 14, 2019, the complainant contacted Keystone regarding the 2018 tax
  year, which at the time was delinquent. The Keystone taxpayer service
  representative advised the complainant that per capita taxes are assessed on
  all adult residents, but that a low income exemption is available on occupation
  taxes. The exemption must be filed annually, as taxpayer circumstances may change
  that would either qualify or disqualify them from the exemption each year.
  
  Per my review, the complainant did not file
  exemptions or remit payment in response to her receipt of current and
  delinquent tax bills for the 2019 – 2022 tax years. The complainant advised via
  telephone conversations on November 18, 2022 and December 23, 2022 that she
  received the invoices but could not pay them. She was advised to file for
  exemptions from the occupation tax portion of her liability. The complainant
  contacted Keystone again on June 15, 2023 and was again advised to file an
  exemption. The complainant did not file for an exemption until September of
  2023. Based upon low income, the complainant’s occupation tax liability was
  removed for the 2019 – 2021 tax years, and her per capita tax balances
  remained. The complainant did not file for an exemption for tax years 2022 or
  2023. As of this writing, tax year 2023 remains outstanding.
  
  Please be advised that the LTEA
  permits the collection of delinquent per capita and occupation taxes by wage garnishment.
  53 P.S. §§ 6924.702-703. As you can see, the complainant was afforded ample
  opportunity to satisfy her account or file for any available exemptions prior
  to wage garnishment. If the complainant believes she is exempt from occupation
  taxes for tax years 2022 and 2023, she must file an exemption application. Any
  funds received in excess of the complainant’s liability will be refunded
  directly to her. Nevertheless, Keystone’s actions have at all times been proper
  in handling the complainant’s account.
  
  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