GARLAND E. BURRELL, District Judge.
The parties, plaintiff, Robert Tarter, dba B&B Construction, and defendant, the United States, have stipulated to entry of judgment. In accordance with that stipulation,
1. Plaintiff obtained a discharge in his bankruptcy proceeding and therefore the automatic stay provision under 11 U.S.C. § 362 no longer applies to this case;
2. Plaintiff did not discharge in bankruptcy the liability set forth below;
3. Plaintiff waived his defense that the assessment of the tax liability at issue in the United States' counterclaim in this case was untimely under the applicable statute of limitations;
4. Plaintiff's complaint for tax refund in the above-referenced case is dismissed with prejudice;
5. Judgment is hereby entered in favor of the United States and against Robert Tarter on the United States' counterclaim, that counterclaim-defendant Robert Tarter is indebted to the United States in the amount of $740,829.63, for unpaid employment tax and accrued interest for B&B Construction for the tax period ending December 31, 2000, plus statutory interest accruing from April 16, 2010, pursuant to 26 U.S.C. §§ 6601, 6621 and 28 U.S.C. § 1961(c)(1) until the judgment is paid; and
5. Each party will bear its own costs and fees.