Opinion
14876-21 37957-21 37958-21
02-27-2024
ADMINICOR SERVICES, INC., DENTISTRY OF SARASOTA, LLC AND PAUL H. JAWORSKI & ANN F. JAWORSKI, ET AL., Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge
Petitioners originally submitted to the Court a single, joint Petition at Docket No. 14876-21. That joinder was improper, however, as petitioners' claims relate to three separate notices issued by the Internal Revenue Service (I.R.S.): a notice of deficiency issued to Adminicor Services, Inc.; a Notice of Final Partnership Administrative Adjustment issued to Dentistry of Sarasota, LLC; and a notice of deficiency issued to the individuals Paul H. Jaworski and Ann F. Jaworski. On March 21, 2022, respondent filed a Motion to Sever.
Pursuant to Rules 60(a) and 62 of the Tax Court Rules of Practice and Procedure, the Court may order a severance on such terms as are just whenever it appears there is a misjoinder of parties. Accordingly, the Court will direct the Clerk of the Court to sever from Docket No. 14876-21 petitioners Dentistry of Sarasota, LLC, and Paul H. Jaworski and Ann F. Jaworski and establish separate cases, as appropriate. See Rules 34, 60, and 62, Tax Court Rules of Practice and Procedure.
In accordance with the foregoing, petitioners will be assigned docket numbers and their cases will be captioned as follows: Docket No. 14876-21 will bear the caption "Adminicor Services, Inc., Petitioner v. Commissioner of Internal Revenue, Respondent"; Docket No. 37957-21 will bear the caption "Dentistry of Sarasota, LLC, Paul H. Jaworski, Tax Matters Partner, Petitioner v. Commissioner of Internal Revenue, Respondent"; and Docket No. 37958-21 will bear the caption "Paul H. Jaworski &Ann F. Jaworski, Petitioners v. Commissioner of Internal Revenue, Respondent".
The Court has applied the $60.00 filing fee that was received with the Petition to the case at Docket No. 14876-21.
Upon due consideration of the foregoing, it is
ORDERED that respondent's Motion to Sever, filed March 21, 2022, is granted, in that it is
ORDERED that the claims of petitioners Dentistry of Sarasota, LLC, and Paul H. Jaworski &Ann F. Jaworski are severed from Docket No. 14876-21 and shall be addressed at Docket Nos. 37957-21 and 37958-21, respectively, which shall bear the captions "Dentistry of Sarasota, LLC, Paul H. Jaworski, Tax Matters Partner, Petitioner v. Commissioner of Internal Revenue, Respondent" and "Paul H. Jaworski &Ann F. Jaworski, Petitioners v. Commissioner of Internal Revenue, Respondent", respectively. It is further
ORDERED that the caption of the case at Docket No. 14876-21 is amended to read: "Adminicor Services, Inc., Petitioner v. Commissioner of Internal Revenue, Respondent". It is further
ORDERED that the Clerk of the Court shall file at Docket Nos. 37957-21 and 37958-21, as of the date of their original filing at Docket No. 14876-21, copies of the Petition (with all attachments) filed at Docket Index No. 1; the Entry of Appearance for petitioners filed at Docket Index No. 7; the Answer filed at Docket Index No. 10; the Entries of Appearance for Respondent filed at Docket Index Nos. 14, 25, and 26; and the Notices of Change of Address for Joseph J. Dadich filed at Docket Index Nos. 9 and 11. All further communications regarding the claims of Dentistry of Sarasota, LLC, and Paul H. Jaworski &Ann F. Jaworski shall be directed to their respective cases at Docket Nos. 37957-21 and 37958-21. It is further
ORDERED that all references in each of the cases at Docket Nos. 14876-21, 37957-21, and 37958-21 to the petitioners in the other cases and the notices respectively issued to those petitioners are deemed stricken. It is further
ORDERED that, on or before March 11, 2024, Dentistry of Sarasota, LLC, shall pay the Court's $60.00 filing fee for the case at Docket No. 37957-21. It is further
ORDERED that, on or before March 11, 2024, Paul H. Jaworski &Ann F. Jaworski shall pay the Court's $60.00 filing fee for the case at Docket No. 37958-21. It is further
ORDERED that, on or before March 11, 2024, petitioner Adminicor Services, Inc., shall file a properly completed Corporate Disclosure Statement at Docket No. 14876-21. A copy of Form 6, Corporate Disclosure Statement, is available under "Case Related Forms" at https://www.ustaxcourt.gov/case_related_forms.html. It is further
ORDERED that Tampa, Florida, is designated as the place of trial for the cases at Docket Nos. 37957-21 and 37958-21. It is further
ORDERED that petitioners' Motion to Withdraw Motion to Consohdate, filed at Docket No. 14876-21 on February 16, 2024, is denied as moot. It is further
ORDERED that the documents titled "First Amended Petition," filed at Docket Index No. 3 at Docket Nos. 37957-21 and 37958-21 on February 16, 2024, are each recharacterized as petitioners' Motion for Leave to File First Amended Petition. It is further
ORDERED that petitioners' Motion for Leave to File First Amended Petition filed at Docket Nos. 37957-21 and 37958-21 on February 16, 2024, as well as petitioners' First Amended Motion for Leave to File First Amended Petition filed at Docket No. 14876-21 on February 16, 2024, are denied without prejudice. It is further
ORDERED that petitioners' Motion to Consolidate Docket Numbers 14876-21, 14944-21, 14945-21, 37957-21, 37958-21, filed at Docket Nos. 14876-21, 37957-21, and 37958-21 on February 16, 2024, is deemed stricken because it was not filed in all relevant docket numbers.