JUDGMENT ON CERTAIN CLAIMS
ANTHONY W. ISHII, Senior District Judge.
The Court has determined that judgment on the tax liabilities at issue in this case should be entered consistent with the agreement of the plaintiff, United States, and defendants V. Steven Booth and Louise Q. Booth. Additional issues as to foreclosure of properties remain pending in this case, however, there is no just reason to delay entry of judgment on the tax liabilities. Rule 54(b) of the Federal Rules of Civil Procedure. Accordingly,
IT IS ORDERED THAT
1. V. Steven Booth and Louise Q. Booth are jointly and severally indebted to the United States in the amount of $653, 314.71 for individual income tax for the taxable periods ending December 31, 1995, 1996, and 1997 plus interest according to 28 U.S.C. § 1961(c) and 26 U.S.C. §§ 6601, 6621(a)(2), from February 28, 2013, until the judgment is paid.
2. Each party shall be liable for its own costs of litigation ...