THIS CASE CONSISTS OF 348 COUNTS OF VIOLATIONS OF RCRA REGULATIONS. CFR 40.264.143 F, PROVIDES THAT THE SPECIFIED FINANCIAL TEST FOR CLOSURE MUST BE SUBMITTED TO THE REGIONAL ADMINISTRATOR AT LEAST 60 DAYS BEFORE THE DATE ON WHICH HAZARDOUS WASTE IS FIRST RECEIVED FOR TREATMENT, STORAGE, OR DISPOSAL, AND ANNUALLY THEREAFTER WITHIN 90 DAYS AFTER THE CLOSE OF THE FACILITY'S FISCAL YEAR. AT ALL TIMES RELEVANT TO THIS ACTION, RESPONDENTS FISCAL YEAR CLOSED ON 12/31. THEREFORE, IF RESPONDENT CHOSE TO UTILIZE THE FINANCIAL TEST TO COMPLY WITH FINANCIAL ASSURANCE FOR CLOSURE OF THE FACILITY, IT WAS TO BE SUBMITTED TO THE REGIONAL ADMINISTRA- TOR BY 03/31 OF EACH YEAR. FROM AT LEAST 1988 TO THE PRESENT, RESPONDENT HAS FAILED TO MEET THE REQUIREMENTS OF THE FEDERALLY AUTHORIZED MONTANA HAZARDOUS WASTE PROGRAM CONCERNING FINANCIAL ASSURANCE FOR CLOSURE OF THE FACILITY. THE PROPOSED CIVIL PENALTY FOR THESE VIOLATIONS IS SET AT $461,050.