THIS ACTION IS TO RECOVER RESPONSE COSTS IN THE AMOUNT OF $146,406.25, INCURRED BY THE UNITED STATES DURING A PRELIMINARY ASSESSMENT/SITE INVESTIGATION (PA/SI) AND REMEDIAL INVESTIGATION/FEASIBILITY STUDY (RI/FS) UNDERTAKEN AT THE VOGEL PAINT AND WAX COMPANY SITE, MAURICE, IA, AND TO OBTAIN A DECLARATORY JUDGMENT ESTABLISHING THE LIABILITY OF THE PROPOSED DEFENDANT FOR FUTURE COSTS INCURRED AT THE SITE. THE IOWA DEPARTMENT OF NATURAL RESOURCES IS THE LEAD AGENCY FOR THE RD/RA, AND THE PRP ENTERED INTO AN AMENDED CONSENT ORDER WITH IDNR WHICH REQUIRES IT TO CONDUCT THE RD/RA. THE PRP HAS EFFECTIVELY IGNORED EPA'S DEMAND FOR COSTS BY MAKING NO OFFER TO EPA FOR SETTLEMENT OF EPA'S COSTS.