AMENDED JUDGMENT

N. CARLTON TILLY, United States District Judge

UPON CONSIDERATION of the Plaintiff's Motion to Amend the Judgment, the Motion is GRANTED.

IT IS ORDERED AND ADJUDGED that for the reasons set forth in this Court's Memorandum of Opinion dated November 25, 2002, Plaintiff's Motion for Summary Judgment is granted, Defendant's counterclaims are dismissed and Defendant's Cross-Motion for Summary Judgment is denied. It is further ordered that the United States of America have and recover from the Defendant, Jason M. Bush, the sum of Forty Thousand Five and 88/100 ($40,005.88) Dollars as principal and Four Thousand Six Hundred Seventy Nine and 11/100 ($4,679.11) Dollars as interest due to the 1st day of January, 1999, additional interest at the rate of 3.01% per annum from the 1st day of January, 1999 until the date of judgment, and Four Thousand Two Hundred Forty Four and 94/100 ($4,244.94) Dollars as penalties, and One Hundred Seventy and No/100 ($170.00) Dollars as costs, together with post-judgment interest on the total amount of this judgment at the legal rate of 1.47 percent per annum, computed daily and compounded annually, from entry of this Judgment until paid.