As a result of landfill operations, the groundwater at the L-4 cell (Site) has been detected to have elevated levels of volatile organic compounds. In 2004, EPA conducted a review of the conditions at the Site, and, after discussing the investigation with the Respondent, EPA performed and financed the work (sampling of soil vapors). EPA alleges the Respondent is a responsible party pursuant to Section 107(a) of CERCLA.