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Pennsylvania has tax-related requirements that you must fulfill before you can dissolve your LLC. Your accountant is correct it would be wise to close the PA LLC, but legally you cannot ignore the filing requirements, and their requests, and you cannot dissolve until you have paid all required state taxes or showed them that you do not owe any state taxes, and then received clearance from the Department of Revenue ("DOR") and the Department of Labor and Industry ("DLI").
To obtain the necessary tax clearance certificates, you must file DOR Form REV-181 (Application for Tax Clearance Certificate) with the DOR and DLI. You should complete, but not sign, the form, make one copy, sign each copy separately, and then mail one signed copy to each of the two agencies.
I hope this helps with your question.