If it's that "silly" of an idea.....then why wouldn't the State turn over their collections to a private concern and the same with the Fed's and the IRS?
If Berkheimer is relying 100% on the State of Pennsylvania to check and see if everyone filed their local.....exactly what is Berkheimer doing that the State isn't already doing? Tack on the additional 1% to the State income tax return and be done with it.