This is a resolution of a voluntary disclosure by means of an administrative penalty action issued to IMSAMET, Inc. (Respondent) pursuant to both EPCRA 313 and EPCRA 304/CERCLA 103. The violation involves failure to: 1) Provide Notice of the Release of a Hazardous Substance as required by Section 103(a) of CERCLA; 2) Provide Notice of the Release of an Extremely Hazardous Substance, Section 304(a)(1) of EPCRA; 3) Provide Follow-up Notice of an Extremely Hazardous Substance Release as required by Section 304(c) of EPCRA; and 4) Report Form R Reports as required by Section 313(a) of EPCRA. During an environmental audit of its operations, Respondent discovered violations of CERCLA Section 103, and EPCRA Sections 304 and 313, and promptly disclosed its violations to EPA. This enforcement action was based on the voluntary self-disclosure by Respondent, and resolved by a CA/FO initiating and resolving the violations pursuant to 40 CFR Sections 22.13 and 22.18. Application of the Audit Policy resulted in 100% penalty mitigation (zero dollars).