Normal record selector RS is a single new line.
I do set it to two new line (as a blank line would give) RS="\n\n"
Then I do tell awk to reconstruct the data using new RS with $1=$1
Last, print everything out 1
awk '
{printf $0"\t"} #Print each line without a newline separated by tab
!$0{print;next} #If there is an empty line, then print it with new line, this is
#what basically separates the records
' infile