ON JUNE 23, 1996, A DIRECTED EPA INSPECTION OF JPM MANAGEMENT CORPORATION FOUND DIESEL MISFUELING VIOLATIONS IN EACH OF THE EIGHT TRUCKS INSPECTED. JPM IS A WHOLSALE PURCHASER/CONSUMER. FURTHER INVESTIGATION REVEALED THAT JPM HAD BEEN FINED $30,000 BY THE IRS FOR THE SAME (AND SUBSEQUENT) VIOLATIONS OF THE DIESEL TAX LAWS.