EQUUS IS A COLORADO CORPORATION OWNED BY TAC AND ENGAGES IN CATTLE, AGRICULTURAL AND RECREATIONAL OPERATIONS. FOLLOWING THE PURCHASE OF THE PROPERTY IN 1993, EQUUS DISCHARGED DREDGE AND FILL MATERIAL INTO 9.33 ACRES OF WETLANDS TO MAKE IMPROVEMENTS TO THE GOLF COURSE ON THE PROPERTY. EQUUS NEITHER APPLIED FOR NOR RECEIVED A PERMIT FROM COE TO DISCHARGE THE DREDGED AND FILL MATERIAL. IN MARCH 1997, EPA BEGAN DISCUSSIONS WITH EQUUS REGARDING THE INJUNCTIVE PORTION OF THE CASE. ON SEPTEMBER 8, 1997, THE PRESIDENT OF EQUUS FARMS SIGNED AN AOC AGREEING TO DEVELOP AND IMPLEMENT A RESTORATION PLAN FOR HOLES 2,8, AND 9. EQUUS SUBSEQUENTLY SUBMITTED A CONCEPTUAL PLAN TO EPA THAT DID NOT INCLUDE RESTORATION OF THE FULL 4.73 ACRES AFFECTED; EPA REJECTED THE PLAN AND, TO DATE, HAS NOT SIGNED THE AOC. COMPLAINT MUST BE FILED BY 4/30/99 PER TOLLING AGREEMENT.