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CllM~y" Of """.YLI/AH'A
C ,'iiiCOMMiiii ,UA.
-NOTICE O' APPEAL
fROM
IUDlClAL Dl"IIC'
DISTRICT JUSTICI JUDGMINT
COMMON 'LlA' No.
97-~997 Eivil Tem1
NOTICE O' APPEAL
""'lice I, ~ that the appeIlalt he, fUod In ,he obove Couo' of Common PI<>o. '"' "1'1"'01 from the judgment rendered by lhe Dis'rict Justice on ....
dot. and In .... ..... _&nod .....
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blodc will be alpd ONLY '"'-thi. ""lotion I. required undet Po. R.cPJP. No. /I appellanl was CLAIMANT (see Pa. n.c.p.J.p, No.
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ThIa Notice of AppoioI, when re<lived by tho Di.trict Ju.lice, wl1l operote o. 0 1001 (6) In action before Dlstrict.lustlce, he MUST
Sl.ftASfDE~ to the !udIJ;1ont lilt poueuIon In thi. COI& FILE A COMPLAINT w1lhln twenty 120) days efter
filing his NOnCE of APPEAL.
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Sigooturo 01 Pto/honG/wy or Deputy
PRAECIPE TO ENTER RULE TO FILE COMPLAINT ANI) RULE TO FILE
(rtrm. sootJon of /om! to be used ONLY when appellant WIl.~ DEFENDANT 1500 Pa. R.C.P.J.P. No. 1001(7) In acl/on beloro D/s/1lct Justlco.
IF NOT USED. del8Ch (rom cqoy of nollee of appeal '0 be scllled Uf)O/l awclloo I. .. ,
PRAECIPE. To Prothonol"'y
l'r'e"uItupon r~r(~pv ~, CoC.../< J!tf
f NaIr" 0/ _o(s!
(Cclrnmcin P1001 No. 97-6997 Civ~l Term _) within twor.ly (20) day. oflot ....vic. of ruIo or .uffer enlly o. luc9nenl of non proL
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. . - . .--.,-- I 10 file 0 cOI'flI1loinl ill thi. opped within twenty (20) day. ""'" the dote of
(1) You ore notilled Ihot _~~ here:br en~ ~r: regi.tered moiL
wrvlce o' Ilia ruIo upon Y'1" by ....-- ,",VICe 01' "7
lJl)GMENT Of NON PROS WIll BE ENTERED AGAINST YOO.
(2) " Y'1" do not file 0 conrplolnt within Ilia ~me, 0 J
(3)1he dote o' wvicll of ttU ruIoM ....vice wo. by moil i..... dote of ~'~:/'. ,'" )/ -"'tAr
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II:1I'C 312-64
counT FILE
JEFFREY S. COHICK,
Plaintiff
; IN THE COURT OF COMMON PLEAS OF
: CUMBERLAND COUNTY, PENNSYl.VANIA
va.
: NO. 97-6997 CIVIL TERM
PAUL F. MALINICH,
Defendant
COMPLAINT
I. Plaintiff, Jeffrey S. Cohick, is an adult individual with a business address of 390
Alexander Spring Road, Carlisle, Cumberland County, Pennsylvania.
2. Defendant, Paul F. Malinich, is an adult individual residing at 1138 PheaSl\Ot Drive
North, Carlisle, Cumberland County, Pennsylvania.
3. Plaintiff, who is an Enrolled Agent (E.A.) with the Internal Revenue Service, maintains
and operates a business known as Jeffiey S. Cohick & Associates, at 390 Alexander
Spring Road, Carlisle, Cumberland County, Pennsylvania.
4. Defendant was previously engaged in a partnership with Fred Henry, trading and doing
business as Best Auto Sales, in the early I 990s.
S. Defendant and his partner, Fred Henry, enlisted the services of Plaintiff to prepare
their 1990, 1991. 1992 and 1993 income tax returns, as well as other bookkeeping and
accounting services.
6. In early 1993, Defendant and his partner, Fred Henry, dissolved their partnership.
7. Defendant and Fred Henry enlisted the services of Plaintiff to assist in preparation of
financial documents relative to the dissolution of the partnership, including but not
limited to bookkeeping, bank reconciliations, sales tax returns, payroll tax returns,
personal tax returns and the like.
8. At the time of the above referenced partnership dissolution, the partners owed
approximately $3,100.00 in outstanding fees to Plaintiff for accounting services.
9. Defendant and Fred Henry each agreed to assume responsibility for payment of
$1,550.00, each, to Plaintiff for Plaintitl's prior services by making monthly payments
of $100.00 per month with interest being charged on the unpaid balance at 6% per
annum compounded monthly.
10. Through 1993, Defendant continued to personally use Plaintitl's professional services.
11. Through 1993, Defendant made monthly payments of $100.00 per month, as agreed,
and maintained his billing for ongoing services in current status.
12. Beginning with the $100.00 payment due January I, 1994, DefelldilJlt ceased making
his agreed upon monthly payments.
13. An outstanding principal balance of $1,178.23, plus interest at the rate of 6% per
annum, compounded monthly, remains due and owing to Plaintiff from Defendant
based upon the parties' agreement.
14. Beginning on January I, 1994, Defendant ceased paying Plaintiff tor personal
accounting services leaving a balance due from Defendant to Plaintiffof$140.oo.
IS. An outstanding balance ofS140.00, plus interest at the rate of6% per annum, remains
due and owing from Defendant to Plaintiff based upon the parties' sgreement.
16. Defendant had previously filed a bankruptcy action and specifically reaffirmed his
obligation to Plaintiff.
17. In mid.1995, Defendant continued to acknowledge his debt to Plaintiff and promised
payment as agreed.
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JEFFREY S. COHICK,
Plaintiff
vs.
: IN THE COURT OF COMMON PLEAS OF
: CUMBERLAND COUNTY, PENNSYL VANIA
: NO. 97.6997 CIVIL TERM
PAUL F. MALINICH,
Defendsnt
8rrlbl4VIT or ~tKVIc:.t
AND NOW, this 22nd day of Isnuary, 1998, comes Bradley L. Griffie, Esquire,
Attorney for Plaintiff, lellTey S. Cohick, snd states that he personally mailed a copy of a
NOTICE snd COMPLAINT to Paul F. MaJinich at 1138 Pheasant Drive North, Carlisle,
Pennsylvania, by certified mail, restricted delivery, return receipt requested. A copy of
said receipt is attached hereto indicating service was made on Isnuary 16, 1998.
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GRIFF ASSOCIATES
200 North Hsnover Street
Carlisle, PA 17013
(717) 243-5551
Sworn snd subscribed before
me, a notary public, this 22nd
day of ~snuary 1998.
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Leah A lIAtIll:.lr, Nqll-iry PUt'I!C
CiHlh5!tJ BO. rl), CUfl1rJl.:rlAnd County )
MV Ccn1n\IS'liotl E:)(IJII~la April 17, 20~~~~
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11. Admitted provided further that all payments were
without interest.
12. Admitted
13. Denied. Defendant believes that due to the
hereinafter stated matters no sum is due Plaintiff.
14. Denied. Defendant believes that due to the
hereinafter stated matters no sum is due Plaintiff.
15. Denied. Defendant believes that due to the
hereinafter stated matters no sum is due to Plaintiff.
16. Admitted in part, Denied in part. Defendant did file
bankruptcy. Defendant did not reaffirm the obligation to
Plaintiff in accordance with the requirements for lawful
reaffirmation established by the Bankruptcy Code.
Defendant believes that Plaintiff was not listed as a
creditor in the said bankruptcy.
17. Denied. Defendant advised Plaintiff only that it was
his intention to try to pay Plaintiff, and Defendant also
indicated that he did not believe that the amount claimed
by Plaintiff was correct and reasonable.
18. Denied Defendant believes that due to the hereinafter
stated matters no sum is due Plaintiff.
NEW MATTER
19. Plaintiff, at the time he was originally retained by
Defendant and on numerous occasions thereafter represented
to Defendant that he was experienced and competent to
perform unlimited accounting and tax related services for
individuals and businesses in general including used car
sales businesses and owners thereof.
20. Plaintiff represented that as part of hiB services he
would maintain the financial books and accounts of the
business and file tax returns for the buainess and
Defendant based thereon which would result in the lowest
lawful tax obligation to the business.
21. On or about January 1994 Defendant provided to
Plaintiff all his business and personal tax information to
enable Plaintiff to timely file necessary 1993 tax
returns.
22. Plaintiff accepted and retained Defendant's tax
information but failed to timely prepare the said tax
returns.
23. Defendant's 1993 returns were not completed by
Plaintiff until December 1994 and only then after repeated
demands by Defendant.
24. As a direct con~equence of Plaintiff's failure to
timely prepare the said tax returns Defendant was assessed
penalty and interest totaling $ 1,545.16.
(Federal 51,302.60; State 206.47; local $ 36.09)
25. Plaintiff, without advising Defendant or seeking his
approval f\led two extensions for filing baaed upon an
alleged lack of information; however no request for
further information was ever made by Plaintiff to
Defendant nor was additional information beyond that
originally supplied required.
26. Plaintiff failed to properly advise and claim all
lawful tax deductions from business income of Best Auto
Sales resulting in excessive and unnecessary tax
payments.
27. In particular Plaintiff failed to charge, claim and
deduct in house labor on company vehicles and gave
improper counsel and advise on this busin~ss deduction as
a result whereof the business and Defendant ae an owner
paid excessive taxes in an amount which Defendant believes
exceeds $30,000.00. (Defendant does not possess, at this
time, all records of the business to more particularly
calculate the amount of overpayment at this time but will
attempt to secure such records hereafter. )
COUNTERCLAIM - IN TRESPASS-NEGLIO~NCE
PAUL F. MALINICH
V.
JEFFERY S. COHICK
28. Paragraphs 5, 19-27 are incorporated herein.
29. Plaintiff/Counter Defendant Jeffery S. Cohich was
professionally negligent in the performance of hiB duties
as accountant to Best Auto Sales and Paul F. Halinioh aD
follows:
a. in failing to claim lawful deductions which resulted in
the overpayment of taxes.
b. in failing to timely file 1993 tax returns r8sultinl i~
unnecessary penalties and interest.
30. As a result of Counter Defendant's negligence
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