Hope v. UCBR – Cmwlth Court – 1-16-24 – reported, precedential
https://www.pacourts.us/assets/opinions/Commonwealth/out/1208CD22_1-16-24.pdf?cb=1
Held: UCBR decision that claimant was self-employed and liable for non-fault overpayment upheld, because
- Claimant controlled and directed his services as a tax consultant
- He chose the companies with whom he contracted
- He negotiated his pay rates
- He performed services on his own computer
- He most commonly received 1099 tax forms.
The decision has extended discussions of Starinieri v. UCBR, 289 A.2d 726 (Pa. 1972), and Lowman v. UCBRw, 235 A.3d 278 (Pa. 2020).
