RESPONDENTS CUTHBERTSON AND RICHARDSON OPERATED EL DORADO POLE AND PILING (EDPP), A WOOD TREATING FACILITY THAT UTILIZED CREOSOTE AND PENTACHLOROPHENOL IN ITS PROCESSES, FROM APPROXIMATELY 1958 UNTIL 1982. IN 1982 EDPP WAS DISSOLVED AND POPILE, INC. WAS FORMED TO MANAGE THE CLOSURE OF THREE WASTEWATER TREATMENT PONDS THAT COVERED APPROXIMA- TELY 7 OF THE 43 ACRES OF THE SITE. PRIOR TO EDPP'S DIS- SOLUTION, IT SOLD THE ACREAGE SURROUNDING THE 7 ACRE CLOSURE AREA TO EL ARK, A CORPORATION FORMED TO STAGE LUMBER ON THE ACREAGE IT HAD PURCHASED. POPILE, WHOSE SOLE OFFICERS AND SHAREHOLDERS ARE CUTHBERTSON AND RICHARDSON, COMMENCED CLOSURE ACTIVITIES IN 1984 UNDER THE SUPERVISION OF THE ADPC&E. ADPC&E SUBSEQUENTLY DETERMINED THAT RESPONDENTS WERE NOT IN COMPLIANCE WITH RCRA'S CLOSURE REQUIREMENTS FOUND IN 40 CFR PART 265 AND REFERRED THE MATTER TO EPA FOR ENFORCEMENT. ON JUNE 30, 1989 COMPLAILNANT EPA ISSUED A COMPLAINT, COMPLIANCE ORDER, AND NOTICE AND OPPORTUNITY FOR HEARING (COMPLAINT) ALLEGING SIX COUNTS OF CLOSURE AND POST-CLOSURE VIOLATIONS. ON JANUARY 10, 1991 COMPLAINANT MOVED FOR PARTIAL ACCELERATED DECISION ON LIABILITY PREDICATED UPON ALL SIX COUNTS OF A COMPLAINT. ON FEBRUARY 25, 1991, RE- SPONDENTS SERVED THEIR OPPOSITION TO THE COMPLAINANT'S MOTION, TO WHICH COMPLAINANT RESPONDED ON MARCH 11, 1991. ON MARCH 15, 1991 ALJ VANDERHEYDEN ORD