United States v. West Professional Enterprises, Inc.

UNITED STATES DISTRICT COURT EASTERN DISTRICT OF MISSOURI EASTERN DIVISION UNITED STATES OF AMERICA, ) ) Plaintiff, ) ) v. ) No. 4:19-CV-001906-AGF ) WEST PROFESSIONAL ) ENTERPRISES, INC., et al., ) ) Defendants. ) MEMORANDUM AND ORDER This matter is before the Court on the United States’ motion for summary judgment, seeking to reduce to judgment the federal tax liabilities of Defendant West Professional Enterprises, Inc. (WPEI) and to enforce six federal tax liens against real property where WPEI maintains its principal place of business. For the reasons set forth below, the motion will be…