Bobby Valentine briefly roomed during spring training 1976 with the San Diego Padres. Valentine's first and only season with Boston was marred by injuries, in-fighting, clubhouse drama, public disagreements with players, and a tumultuous relationship with his coaches. Under Valentine's management, the 2012 Red Sox finished last in the AL East at 69–93, their worst record in 47 years. Valentine was fired by the Red Sox on October 4, 2012, just one day after the conclusion of the regular season. On February 22, 2013, Valentine was named athletic director at Sacred Heart University in Fairfield, Connecticut. Valentine officially began his new career
S corporation be taxed under Subchapter S, its shareholders may file Form 2553: "Election by a Small Business Corporation" with the Internal Revenue Service (IRS). The Form 2553 must be signed by all of the corporation's shareholders. If a shareholder resides in a community property state, the shareholder's spouse generally must also sign the 2553. The S corporation election must typically be made by the fifteenth day of the third month of the tax year for which the election is intended to be effective, or at any time during the year immediately preceding the tax year. Congress has directed the IRS to