EPA performed a time-critical removal action at the Westwood Chemical Corporation Superfund site, Orange County, NY (Site), between March 2, 2005 and March 1, 2006. The Site is the location of a former manufacturing plant owned and operated by Westwood Chemical Corp. (ÂWestwoodÂ). Westwood had ceased operations in October 2004 resulting in the abandonment of hazardous substances at the Site which were addressed by EPA in the removal action. Westwood went into bankruptcy pursuant to chapter 7 of the bankruptcy code and was liquidated. In performing the removal action, EPA incurred response costs and recovered a portion in the Westwood bankruptcy. The Respondent was a senior officer of Westwood and an operator of the facility. The Respondent demonstrated he had a very limited ability to pay, however, he did settle with the EPA.