H. BRENT McKNIGHT, Magistrate Judge
Having considered the United States' motion for entry of default judgment and declaration in support thereof, and any opposition thereto, the Court concludes that the motion ought to be granted.
Accordingly, it is this 11th day May, 2004. atCharlotte, North Carolina,
ORDERED that the United States' motion for entry of default judgment be and is GRANTED;
ORDERED that the Clerk shall ENTER the attached judgment in favor of the United States and against Sheldon R. Shipman, Sheldon R. Shipman, Trustee of the Sheldon R. and Teresa Shipman, Trust, Teresa Shipman, and Teresa Shipman, Trustee of the Sheldon R. and Teresa Shipman, Trust;