United States v. LaFevre Construction, LLC (TV2)

UNITED STATES DISTRICT COURT EASTERN DISTRICT OF TENNESSEE UNITED STATES OF AMERICA, ) ) Plaintiff, ) ) v. ) No.: 4:21-CV-51-TAV-SKL ) LAFEVRE CONSTRUCTION, LLC, and ) JAMES E. LAFEVRE, as Executor of the ) Estate of James H. LaFevre, ) ) Defendants. ) MEMORANDUM OPINION Before the Court is plaintiff’s motion for summary judgment [Doc. 22]. Plaintiff argues that pursuant to Federal Rule of Civil Procedure 56, it is entitled to foreclose its federal tax liens against the proceeds from the sale of real property and have those funds applied against James H. LaFevre’s tax debt. Defendants1 have…