TSW generates a spent pickle liquor which is normally identified by the hazardous waste code K062. TSW sent off-site 23 shipments or 70,000 gallons of the spent pickle liquor to two companies for recycling. TSW did not use the uniform hazardous waste manifest for these shipments and identified the wastes as non-hazardous on the shipping documents. TSW claimed that the spent pickle liquor was not a solid waste and therefore was exempt from RCRA because it was recycled. After conducting an inspection and issuing information requests EPA determined that TSW did not have documentation required by 35 Ill. Adm. Code ?? 720.143 and 721.102(f), [40 CFR ?? 260.43 and 261.2(f)] to support its claim that the spent pickle liquor was legitimately recycled and therefore it was a solid waste subject to RCRA. Consequently, EPA alleged that TSW did not comply with the waste analysis and manifest requirements of 35 Ill. Adm. Code ?? 722.110 and 722.120 [40 C.F.R. ?? 262.11 and 20]. Additionally, TSW failed to submit annual reports for three years for the other hazardous wastes it generated. TSW discontinued sending its K062 waste off-site as non-hazardous waste and has submitted the delinquent annual reports.