THIS IS AN ACTION TO RECOVER THE COSTS INCURRED BY EPA IN TAKING RESPONSE ACTIONS AT THE CATSKILL TIRE FIRE SUPERFUND SITE. THE RESPONSE ACTIONS THAT HAVE BEEN TAKEN BY EPA TO DATE INCLUDE REMOVAL ACTIVITIES SUCH AS SAMPLING, ANALYSIS, FIRE FIGHTING ASSISTANCE AND ASSOCIATED ADMINISTRATIVE AND ENFORCEMENT ACTIVITIES. REIMBURSEMENT IS SOUGHT FROM TWO IDENTIFIED POTENTIALLY RESPONSIBLE PARTIES, WHO ARE OWNERS OR OPERATORS FOR PURPOSES OF SECTION 107A1 OF CERCLA, FOR ALL DIRECT AND INDIRECT COSTS INCURRED BY EPA IN CONNECTION WITH THE SITE AS WELL AS PREJUDMENT INTEREST AND THE GOVERNMENT'S LITIGATION COSTS. A REQUEST FOR A DECLARATORY JUDGEMENT AS TO LIABILITY FOR ANY POSSIBLE FUTURE COST IS ALSO RECOMMENDED. EPA SENT A LETTER WITH A NOTICE OF POTENTIAL LIABILITY, DEMAND FOR REIMBURSEMENT AND REQUEST FOR INFORMATION TO CASINGS, INC. ON 08/12/91. ON 09/16/91, CASINGS, INC. AND RICHARD EVANS OFFERED TO REIMBURSE THE EPA OSC'S COSTS ASSOCIATED WITH REVIEWING THE CLEANUP PLANS FOR THE SITE. THEY DO NOT OFFER, HOWEVER, TO REIMBURSE EPA'S RESPONSE COSTS ASSOCIATED WITH FIGHTING THE FIRE, BECAUSE THEY DO NOT BELIEVE THAT CERCLA COVERS RESPONSE COSTS TO ARGUMENT LOCAL FIREFIGHTING EFFORTS. IT APPEARS THAT A SETTLEMENT IS UNLIKELY. THE CASE ADDRESSES THE SCOPE OF THE CERCLA 107B3 DEFENSE, SINCE THE PROPOSED DEFENDANTS AGAINST