In 1999, the US (on behalf of EPA) commenced a civil action in federal district court in EDNY against the Defendant for recovery of costs incurred in a fund-lead removal action at the Industry Court Superfund site in Suffolk Co., NY. In February 2000, Ms. March filed for Bankruptcy in MD Florida. The US (on behalf of EPA) filed a proof of claim in the bankruptcy in the amount of $166,353.92. Ms. March objected to the claim since it had not been liquidated in that it was only a claim (not a proven debt). Thereafter, a US district court in MDFL granted a motion filed by the US seeking to remove the reference of its claim away from the bankruptcy court (for the purpose of liquidating the amount of the claim so that it could be certified to the bakruptcy court) and also agreed to change the venue for the reference to EDNY. In January 2003, the bankruptcy court confirmed dehtors plan which requires payment of 20 cents on the dollar, payable over 48 months. On April 29, 2003, the bankruptcy court issued an Order Allowing and Disallowing Claims and Ordering Disbursements. This order allowed the US claim in the full amount of the proof of claim.