ROBERT J. CINDRICH, U.S.D.J.
Having considered the United States' motion for default judgment, together with the memorandum of law in support thereof, and having further considered defendants' opposition, if any, the Court concludes that the motion should be granted. Accordingly, it is this 6 day of December, 2001, ORDERED AND ADJUDGED as follows:
1. The United States' motion for default judgment is granted.
2. A judgment shall be entered in favor of the United States and against third-party defendant William Matvya, for the unpaid balance of the trust fund recovery penalty assessed against him for the unpaid employment taxes of Western Pennsylvania Medical Services, Ltd. for the quarters ending March 31, 1995, June 30, 1995, September 30, 1995, March 31, 1996, June 30, 1996, September 30, 1996, December 31, 1996, March 31, 1997 and June 30, 1997, and penalties and interest thereon, for a total of $238,123.98, plus interest according to 28 U.S.C. § 1961 (c) from December 31, 2001.
3. The Clerk shall distribute conformed copies of this order to the parties listed below.
4. The Clerk shall enter judgment accordingly.