RICHARD SCHMIDT, Bankruptcy Judge
Debtor, Oscar Antonio Chabrand, commenced this action by filing a Section 505 Motion on April 17, 2003, challenging the IRS assessment against him for Section 6672 Trust Fund Recovery Penalties for all four quarters of 1998 and the first three quarters of 1999. On August 18, 2003, Debtor filed an Amended Section 505 Motion. Debtor asserts he is not liable for the 6672 penalties. The Court, having tried the issues, has determined that a Final Judgment should be entered in conformance with the Court's findings of fact and conclusions of law. Accordingly, it is hereby
ORDERED, ADJUDGED and DECREED that:
1. Mr. Chabrand is a responsible person under 26 U.S.C. § 6672 for Trailnor, Inc.'s unpaid federal employment taxes required to be withheld from employees' wages for all four quarters of 1998 and the first three quarters of 1999;
2. Mr. Chabrand willfully failed to collect, account for, or pay over those subject trust fund monies as provided by 26 U.S.C. § 6672;
3. Mr. Chabrand is indebted to the United States for the unpaid trust fund monies in the amount of $129,489.75 as of October 29, 2001, plus interest and all statutory additions thereon as provided by law until paid; and
4. Debtor's Section 505 Motion and Amended Section 505 Motion are dismissed with prejudice, except as to the property issues raised in Debtor's Amended Section 505 Motion, of which the Court has no jurisdiction over in this Section 505 proceeding.