In Harris v. Unemp. Comp. Bd. of Rev., the Commonwealth Court heard an appeal from the Unemployment Compensation Board of Review finding the claimant ineligible for benefits and responsible for an overpayment of more than $14,000. The case involved the same operative facts and parties as No. 402 C.D. 2020. The Commonwealth Court held that he did not commit gross negligence by sharing his PIN with his daughter. As a result, the claimant was not liable for the overpayment.