This matter was remanded to the district court for specific findings, with jurisdiction retained by the court. The district court has now certified its findings and has recommended that judgment be entered for the United States against Mr. Dowdy in the amount of $12,000. We agree.

Accordingly, we reverse the district court judgment in the amount of $152,173 and remand with directions that the district court enter judgment against Mr. Dowdy in the amount of $12,000.