On October 20, 2005, the United States filed a civil complaint in the Southern District of New York against the Defendant in order to enforce an April 27, 2004 Default Order Judgment for a penalty and injunctive relief (compliance with release detection and upgrade requirements for two tanks or, in the alternative, closure of the two tanks). In an Opinion and Order dated December 15, 2006, judgment was awarded and ordered the Defendant to comply with release detection and upgrade requirements, or close the tanks. The Defendant failed to comply with the December 15, 2006 Order. Thus on June 29, 2007, the Judge issued a Supplemental Order, which required the Defendant to pay the penalty and comply by August 31, 2007. Given the Defendant's failure to pay the civil penalty or comply with the injunctive provisions of the Supplemental Order, the Judge issued another Order on February 4, 2008, requiring the Defendant to close the USTs by March 1, 2008 or be held in contempt of Court. The Judge subsequently allowed an extension of this deadline for EPA to conduct a site assessment prior to closure. The site assessment revealed petroleum in the soil around one of the two tanks. As a result of the Site assessment, the Judge issued another Order, dated June 18, 2008, against the Defendant, requiring the removal of both tanks and remediation of the site. By letters dated September 18, 2008 and September 24, 2008, the Defendant's attorney provided documentation of satisfactory removal