I have a question about taxes for a friend.?

Sounds like the taxes that Berkheimer administers. When he worked in Blair, his employer probably withheld local taxes that showed on his W2. My guess is that he never filed the local earned income tax return. He should take the letter, his tax return for that year and the W2 to a local professional tax service, have the proper return prepared and send it in with the letter and any payment (if any) that may be owed.

Sounds like a scam. You don't go to jail for failing to pay bills in this country.

Scam.

School taxes in PA are almost entirely based on real estate, and paid by property owners - if you don't pay it, your house can eventually be taken. There is also a very small, under $20 a year) per capita tax for school districts - if you don't pay it, they keep adding penalty fees and eventually garnish your wages. In neither case do you go to jail. Neither of the above taxes come out of paychecks - you get a bill in the mail if you owe them. If you have a house with a mortgage, the bill usually goes to the lender. If he worked in Blair county there's a chance it's legit, although might be an error. He should call them and explain he never lived in Blair.