Attain Learning Center, LLC v. L&I, Office of UC Tax Services

IN THE COMMONWEALTH COURT OF PENNSYLVANIA Attain Learning Center, LLC, : Petitioner : : v. : No. 735 C.D. 2017 : Submitted: April 12, 2018 Department of Labor and Industry, : Office of Unemployment : Compensation Tax Services, : Respondent : BEFORE: HONORABLE RENÉE COHN JUBELIRER, Judge HONORABLE ELLEN CEISLER, Judge HONORABLE DAN PELLEGRINI, Senior Judge OPINION NOT REPORTED MEMORANDUM OPINION BY SENIOR JUDGE PELLEGRINI FILED: May 9, 2018 Attain Learning Center, LLC (Attain) petitions for review of the Secretary of Labor and Industry’s (Department) decision denying Attain’s Petitions for…