Smurfit failed the destruction efficiency testing on their thermal oxidizer and catalytic incincerator. Smurfit has not completed the required capture efficiency testing on the thermal oxidizer and catalytic incinerator. Based on these tests, Region 5 issued Notices of Violation and a Finding of Violation to Smurfit. Following issuance of the NOVs and FOV, Region 5 and Smurfit began discussing settlement. The State of Illinois was invited to and did participate in these discussions. In 2004, Region 5 referred the matter to the Department of Justice, who led subsequent negotiations. While discussing settlement, the company proceeded to install an RTO to control emissions on all subject lines. In addition, Smurfit applied for a revised Title V permit from the State of Illinois. Smurfit has also performed successful destruction and capture efficiency testing on the RTO.