In PDX North, Inc. v. Comm’r N.J. Dep’t of Lab. and Workforce Dev., the 3rd Circuit was asked to determine whether federal courts should abstain from hearing a case pursuant to Younger v. Harris. New Jersey’s Department of Labor & Workforce Development started an investigation and action to recoup unemployment taxes from two last-mile shippers. The Court held that the Department’s investigations and actions qualified as civil actions that were quasi-criminal in nature, thus favoring abstention under Younger. The Court next moved on to consider three factors set forth in Middlesex Cnty. Ethics Comm. v. Garden State Bar Ass’n. The Court ruled that abstention was warranted against one plaintiff, but not against a second plaintiff.