Commissioner of Social Services v. Waterbury Gardens Nursing and Rehab, LLC of Waterbury, CT
| Connecticut District Court | |
| Judge: | Omar A Williams |
| Referred: | Robert M Spector |
| Case #: | 3:24-cv-00693 |
| Nature of Suit | 870 Federal Tax Suits - Taxes (U.S. Plaintiff or Defendant) |
| Cause | 28:1441 Notice of Removal |
| Case Filed: | Apr 15, 2024 |
| Terminated: | Mar 14, 2025 |
| Last checked: Saturday Oct 12, 2024 6:11 AM EDT |
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Claimant
USA
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Represented By
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Defendant
Waterbury Gardens Nursing and Rehab, LLC of Waterbury, CT
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Plaintiff
Commissioner of Social Services
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Receiver
Katharine B. Sacks
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| TERMINATED PARTIES | |
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Movant
Jonathan A. Kocienda
Terminated: 07/08/2024
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Represented By
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| Docket last updated: 05/16/2025 11:59 PM EDT |
| Monday, April 21, 2025 | ||
| 24 | 24
respm
Response
Mon 04/21 12:21 PM
RESPONSE re23 First MOTION for Remand Order (Conditional Response) filed by USA. (Sarnell, Bradley) |
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| Monday, April 14, 2025 | ||
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4
pgs
motion
Order
Mon 04/14 10:24 AM
First MOTION for Remand Order by Commissioner of Social Services. (Dillon, Melanie) |
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| Friday, March 14, 2025 | ||
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order
Order on Motion for Order
Fri 03/14 4:14 PM
ORDER Granting 16 Motion for Order. "The object of § 7421(a) is to withdraw jurisdiction from the state and federal courts to entertain suits seeking injunctions prohibiting the collection of federal taxes." Enochs v. Williams Packing & Nav. Co. , 370 U.S. 1, 5 (1962). The government has persuasively argued that it is entitled to the order it seeks. Furthermore, its motion has gone without an opposition for nearly one year. The court hereby grants the government's proposed order as modified below. Upon the motion of the United States and having considered the premises, the court makes the following findings and conclusions: Waterbury Gardens Nursing & Rehab LLC ("Waterbury Gardens") held a license to operate a Chronic and Convalescent Nursing Home located at 128 Cedar Ave., in Waterbury, Connecticut (the "Nursing Home"). On November 5, 2019, in Case No. HHD CV19-6119528, the Connecticut Superior Court, Judicial District of Hartford placed the Nursing Home into a receivership under Conn. Gen. Stat. § 19a-543(3), where it has remained since. For federal income tax purposes, Waterbury Gardens is treated as a partnership, and the IRS has been examining Waterbury Gardens' reporting of its income for its 2020, 2021, and 2022 partnership yearsall years when the Nursing Home was in receivership. Those examinations may result in the assertion and assessment of "imputed underpayments" against Waterbury Gardens, pursuant to 26 U.S.C. §§ 6221, 6225, and 6232. As part of winding up the receivership, the Connecticut Superior Court, Judicial District of Hartford created a procedure for asserting "a financial or property interest of any kind that arose between November 5, 2019 and March 15, 2024 with respect to this Receivership or [the Nursing Home]." The IRS filed a timely proof of claim for the proposed imputed underpayments as part of those procedures. See ECF No. 1-1 at 9. After the time period for submitting claims closed, the receiver moved to disallow the IRS's claim "with respect to the Receiver and the Receivership estate." Id. at 6. A proposed order accompanying the receiver's motion included a permanent injunction broadly prohibiting actions "against the Receiver or any of the assets or property in the custody and or control of the receiver... for the Receivership period running from November 5, 2019 until today [i.e., the date of entry of the proposed order]." ECF No. 1-1 at 8. This court has not been asked to adjudicate the merits of the IRS's claim in Case No. HHD CV19-6119528. Instead, the United States has asked the court to determine, and the court does hereby determine that, irrespective of the disallowance of the IRSs claim for distribution purposes as part of winding up the receivership over the Nursing Home, the IRS may (1) assess the imputed underpayments against Waterbury Gardens and (2) collect those liabilities from Waterbury Gardens or any third parties held liable under any rule of federal or state law or who might hold or have received assets otherwise reachable under any federal or state law with respect to those liabilities. The court denies the Receiver's request of an injunction. Under the Anti-Injunction Act, no injunction entered as part of winding up the receivership in Case No. HHD CV19-6119528 (Conn. Super. Ct., Judicial Dist. of Hartford) can restrict the IRS or the United States in their ability to assess or collect imputed underpayments from Waterbury Gardens, any third parties liable under 26 U.S.C. §§ 6232(f)(1)(B) or 6901 or 31 U.S.C. § 3713, or any state law imposing the liabilities of an LLC on its members, or any third parties who might hold or have received assets otherwise reachable by the IRS or the United States under any federal or state law with respect to those liabilities. 26 U.S.C. § 7421(a), (b); Enochs , at 5; see Randell v. United States , 64 F.3d 101, 106 (2d Cir.1995); Johnson v. United States , 680 F. Supp. 508, 512-13 (E.D.N.Y. 1987) (collecting authorities). As for the receiver herself, she does not need an injunction in light of the determinations in this Order. Nor can the court enjoin the IRS from later attempting to impose liability on the receiver where there appears to be no ripe dispute as there appears to be no present intention by the IRS to assert such a claim. Finally, the court disallows for distribution purposes the claim of the IRS filed in Case No. HHD CV19-6119528 (Conn. Super. Ct., Judicial Dist. of Hartford) for Waterbury Gardens' proposed imputed underpayments. It is so ordered. Signed by Judge Omar A. Williams on 3/14/2025. (Lussier, Nicolas) |
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notice
Judicial Evaluation Program Survey
Fri 03/28 9:03 AM
JUDICIAL PROCEEDINGS SURVEY - FOR COUNSEL ONLY: The following link to the confidential survey requires you to log into CM/ECF for SECURITY purposes. Once in CM/ECF you will be prompted for the case number. Although you are receiving this survey through CM/ECF, it is hosted on an independent website called SurveyMonkey. Once in SurveyMonkey, the survey is located in a secure account. The survey is not docketed and it is not sent directly to the judge. To ensure anonymity, completed surveys are held up to 90 days before they are sent to the judge for review. We hope you will take this opportunity to participate, please click on this link: https://ecf.ctd.uscourts.gov/cgi-bin/Dispatch.pl?survey (Lewis, D) |
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| Friday, November 08, 2024 | ||
| 21 | 21
notice
Notice of Appearance
Fri 11/08 10:11 AM
NOTICE of Appearance by Melanie A. Dillon on behalf of Commissioner of Social Services (Dillon, Melanie) |
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| Monday, July 08, 2024 | ||
| 20 | 20
order
Order on Motion to Withdraw as Attorney
Mon 07/08 1:27 PM
ORDER granting ECF No.19 , Motion to Withdraw. As the Estate of Viola Quick is no longer involved in the underlying action that was removed to this court, see HHD-CV19-6119528S, and as Atty. Kocienda has provided actual notice to his client, the court grants the motion pursuant to Local Rule 7(e). The Clerk of Court respectfully is requested to terminate the Estate of Viola Quick as a party and to terminate Atty. Jonathan Kocienda from this action. It is so ordered. Signed by Judge Omar A. Williams on 7/8/24. (Coghlan, K) |
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| Monday, July 01, 2024 | ||
| 19 | 19
motion
Withdraw as Attorney
Mon 07/01 9:19 AM
MOTION for Jonathan A. Kocienda to Withdraw as Attorney for Non-Party, Est. of Viola Quick by Jonathan A. Kocienda. (Kocienda, Jonathan) |
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| Tuesday, June 18, 2024 | ||
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order
Order on Motion to Withdraw as Attorney
Tue 06/18 6:58 PM
ORDER denying ECF No.17 , Motion to Withdraw. Pursuant to Local Rule 7(e), the party whose counsel seeks to withdraw must receive actual notice of the motion to withdraw. Atty Kocienda's motion does not state that the client has received actual notice, thus, the court dismisses it without prejudice. It is so ordered. Signed by Judge Omar A. Williams on 6/18/24. (Coghlan, K) |
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| Thursday, June 06, 2024 | ||
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motion
Withdraw as Attorney
Thu 06/06 12:50 PM
MOTION for Jonathan A. Kocienda to Withdraw as Attorney by Jonathan A. Kocienda. (Kocienda, Jonathan) |
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| Wednesday, May 22, 2024 | ||
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4
pgs
motion
Order
Wed 05/22 2:42 PM
MOTION for Order REGARDING ASSESSMENT AND COLLECTION OF FEDERAL TAX LIABILITIES WITH RESPECT TO WATERBURY GARDENS NURSING & REHAB LLCS 2020, 2021, AND 2022 PARTNERSHIP YEARS Order by USA.(Shashy, Stephen) |
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Att: 1
Memorandum in Support of Motion,
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Att: 2
Declaration of Stephen N. Shashy,
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Att: 3
Index of Exhibits to Memorandum in Support of Motion,
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Att: 4
Exhibit 1 - Complaint, Dkt. No. 101, Case No. HHD CV19-6119528 (Conn. Super. Ct., Judicial Dist. of Hartford, Nov. 5, 2019),
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Att: 5
Exhibit 2 - Order of The Appointment of Receiver and Related Relief, Dkt. No. 105, Case No. HHD CV19-6119528 (Conn. Super. Ct., Judicial Dist. of Hartford, Nov. 5, 2019),
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Att: 6
Exhibit 3 - Revised Motion for a Receivership Period Claims Adjudication Procedure Order, Dkt. No. 273.00, Case No. HHD CV19-6119528 (Conn. Super. Ct., Judicial Dist. of Hartford, Dec. 29, 2023),
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Att: 7
Exhibit 4 - Order, Dkt. No. 273.87, Case No. HHD CV19-6119528 (Conn. Super. Ct., Judicial Dist. of Hartford, Jan. 2, 2024),
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Att: 8
Exhibit 5 - IRS Proof of Claim, Case No. HHD CV19-6119528 (Conn. Super. Ct., Judicial Dist. of Hartford),
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Att: 9
Exhibit 6 - IRS Preliminary Partnership Examination Changes,
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Att: 10
Text of Proposed Order Granting Motion
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notice
Notice of Appearance
Wed 05/22 2:34 PM
NOTICE of Appearance by Stephen Shashy on behalf of USA (Shashy, Stephen) |
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| 14 | 14
respm
Response
Wed 05/22 2:15 PM
RESPONSE re1 Notice of Removal, Motion for Final Order in Receivership Period Claims Adjudication Procedure filed by USA. (Shashy, Stephen) |
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| Wednesday, May 08, 2024 | ||
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order
Order on Motion for Extension of Time
Wed 05/08 3:32 PM
ORDER granting ECF No.8 , Motion for Extension of Time, over Receiver's objection. Claimant shall file any response to the Motion for Final Order in Receivership Period Claims Adjudication Process on or before May 22, 2024. Additionally, should Claimant wish to file a motion to remand other matters to state court, it shall do so on or before May 15, 2024. It is so ordered. Signed by Judge Omar A. Williams on 5/8/24. (Coghlan, K) |
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| Tuesday, May 07, 2024 | ||
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order
Electronic Filing Order
Wed 05/08 11:06 AM
ELECTRONIC FILING ORDER FOR COUNSEL - PLEASE ENSURE COMPLIANCE WITH COURTESY COPY REQUIREMENTS IN THIS ORDER. Signed by Judge Omar A. Williams on 5/7/24. (Velez, F) |
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order
Order of Transfer
Tue 05/07 9:34 AM
ORDER OF TRANSFER. Case reassigned to Judge Omar A. Williams for all further proceedings. Signed by Judge Vernon D. Oliver on 5/7/2024.(Samson, J) |
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| Friday, May 03, 2024 | ||
| 10 | 10
respm
Objection
Fri 05/03 2:02 PM
OBJECTION to Motion for Final Order in Receivership Period Claims Adjudication Procedure filed by Jonathan A. Kocienda. (Kocienda, Jonathan) |
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| Thursday, May 02, 2024 | ||
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notice
Notice of Appearance
Thu 05/02 3:45 PM
NOTICE of Appearance by Jonathan A. Kocienda on behalf of Jonathan A. Kocienda (Est. of Viola Quick) (Kocienda, Jonathan) |
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| Friday, April 19, 2024 | ||
| 8 | 8
motion
Extension of Time
Fri 04/19 12:45 PM
MOTION for Extension of Time until May 22,2024 To Respond to Pre-Removal Motion1 Notice of Removal, by USA. (Sarnell, Bradley) |
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| Tuesday, April 16, 2024 | ||
| 7 | 7
order
Electronic Service Documents
Tue 04/16 4:03 PM
NOTICE TO COUNSEL/SELF-REPRESENTED PARTIES : Counsel or self-represented parties initiating or removing this action are responsible for serving all parties with attached documents and copies of4 Electronic Filing Order,6 Notice of Option to Consent to Magistrate Judge Jurisdiction,3 Order on Pretrial Deadlines,1 Notice of Removal, filed by USA, 2 Notice re: Disclosure Statement,5 Standing Protective Order Signed by Clerk on 4/15/2024.(Gaskins, A) |
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Att: 1
Standing order on removed cases
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| Monday, April 15, 2024 | ||
| 6 | 6
misc
Notice of Option to Consent to MJ Jurisdiction (intake)
Tue 04/16 4:01 PM
Notice of Option to Consent to Magistrate Judge Jurisdiction. (Gaskins, A) |
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| 5 | 5
order
Standing Protective Order (Intake)
Tue 04/16 3:57 PM
Standing Protective Order Signed by Judge Vernon D. Oliver on 4/15/2024.(Gaskins, A) |
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| 4 | 4
order
Electronic Filing Order
Tue 04/16 3:56 PM
ELECTRONIC FILING ORDER FOR COUNSEL - PLEASE ENSURE COMPLIANCE WITH COURTESY COPY REQUIREMENTS IN THIS ORDER Signed by Judge Vernon D. Oliver on 4/15/2024.(Gaskins, A) |
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1
pgs
order
Order on Pretrial Deadlines
Tue 04/16 3:55 PM
Order on Pretrial Deadlines: Amended Pleadings due by 6/14/2024 Discovery due by 10/15/2024 Dispositive Motions due by 11/19/2024 Signed by Clerk on 4/15/2024.(Gaskins, A) |
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cmp
Notice of Removal
Mon 04/15 3:13 PM
NOTICE OF REMOVAL by United States of America from Superior Court, District of Hartford, case number 3:24-cv-693., filed by United States of America.(Sarnell, Bradley) |
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Att: 1
Exhibit A: Documents Served on IRS,
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Att: 2
Supplement Civil Cover Sheet
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notice
Notice re: Disclosure Statement
Tue 04/16 9:26 AM
Notice: Pursuant to Federal Rule of Civil Procedure 7.1, a disclosure statement must be filed with a party's first appearance, pleading, petition, motion, response, or other request addressed to the Court and must be supplemented if any required information changes during the case. Signed by Clerk on 4/15/2024.(Maturo, F.) |
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utility
Add and Terminate Judges
Tue 04/16 10:02 AM
Judge Vernon D. Oliver and Judge Robert M. Spector added. (Freberg, B) |
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