Greco v. Department of Labor & Industry, Office of Unemployment Compensation Tax Services

OPINION BY

JUDGE SIMPSON

Carl J. Greco, P.C. a/k/a Greco Law Associates, P.C. (Greco PC) seeks review of a final decision of the Department of Labor and Industry (Department). The Department denied a petition for reassessment of unemployment compensation (UC) taxes under the Unemployment Compensation Law (UC Law). 1 The Department concluded that payments from Greco PC to its sole shareholder and officer, Carl J. Greco, Esquire (Attorney Greco), were subject to UC taxation based on Attorney Greco’s service as a corporate officer. Upon review, we affirm.

I. Background

Greco PC is a statutory S…