United States v. Manley

IN THE UNITED STATES DISTRICT COURT FOR THE WESTERN DISTRICT OF TENNESSEE WESTERN DIVISION UNITED STATES OF AMERICA, ) ) Plaintiff, ) ) No. 2:20-cv-02598-TLP-cgc v. ) ) POWERS L. MANLEY, ) ) Defendant. ) ORDER GRANTING MOTION FOR SUMMARY JUDGMENT The United States of America sued Defendant Powers L. Manley for payment of overdue federal taxes in August 2020. (ECF No. 1.) The Government now moves for summary judgment. (ECF No. 17.) Defendant responded but then withdrawn his response to the motion.1 (ECF Nos. 18 & 23.) For the reasons below, the Court GRANTS the Government’s motion for summary…