RESPONDENT NAME: Bell Helicopter Textron Inc. DOCKET NO ...
Transcript of RESPONDENT NAME: Bell Helicopter Textron Inc. DOCKET NO ...
EXECUTIVE SUMMARY - ENFORCEMENT MATTER
Page 1 of 2DOCKET NO.: 2010-0268-AIR-E TCEQ ID: RN102216819 CASE NO.: 39179
RESPONDENT NAME: Bell Helicopter Textron Inc.
ORDER TYPE:
X 1660 AGREED ORDER FINDINGS AGREED ORDER _FINDINGS ORDER FOLLOWING^SOAH HEARING
-FINDINGS DEFAULT ORDER -SHUTDOWN ORDER -IMMINENT AND SUBSTANTIALENDANGERMENT ORDER
AMENDED ORDER EMERGENCY ORDER
CASE TYPE:
X AIR -MULTI-MEDIA (check all that apply) _INDUSTRIAL AND HAZARDOUSWASTE
PUBLIC WATER SUPPLY PETROLEUM STORAGE TANKS -OCCUPATIONAL CERTIFICATION
-WATER QUALITY -SEWAGE SLUDGE _UNDERGROUND INJECTION'CONTROL
MUNICIPAL SOLID WASTE _RADIOACTIVE WASTE _DRY CLEANER REGISTRATION
SITE WHERE VIOLATION(S) OCCURRED: Bell Helicopter Textron Plant 5, 1700 North Highway 360, Grand Prairie, Tarrant County
TYPE OF OPERATION: Aircraft parts manufacturing facility
SMALL BUSINESS:
Yes
X No
OTHER SIGNIFICANT MATTERS: There are no complaints. There is no record of additional pending enforcement actions regarding thisfacility location.
INTERESTED PARTIES: No one other than the ED and the Respondent has expressed an interest in this matter.
COMMENTS RECEIVED: The Texas Register comment period expired on June 14, 2010. No comments were received.
CONTACTS AND MAILING LIST:TCEQ Attorney/SEP Coordinator: NoneTCEQ Enforcement Coordinator: Mr. Raymond Marlow, P.O., Enforcement Division, Enforcement Team 5, MC R-10, (409) 899-8785; Ms. Laurie Eaves, Enforcement Division, MC 219, (512) 239-4495Respondent: Mr. Sam Sutton, Senior Environmental Engineer, Bell Helicopter Textron Inc., P.O. Box 482, Fort Worth, Texas76101-0482Mr. Mitch Snyder, Vice President - Operations and Support, Bell Helicopter Textron Inc., P.O. Box 482, Fort Worth, Texas 76101-0482Respondent's Attorney: Not represented by counsel on this enforcement matter
exccsurJS-23-08fapp-26c.doc
RESPONDENT NAME: Bell Helicopter Textron Inc.
Page 2 of 2DOCKET NO.: 2010-0268-AIR-E
VIOLATION SUMMARY CHART:
VIOLATION INFORMATION PENALTY CONSIDERATIONS CORRECTIVEACTIONSTAKEN/REQITIRED
Type of Investigation: Total Assessed: $2,025 Corrective Actions Taken:ComplaintRoutine Total Deferred: $405 The Executive Director recognizes that theEnforcement Follow-up X Expedited Settlement Respondent has upgraded the parts
X Records Reviewu
Date(s) of Complaints Relating to this-Financial Inability to Pay
washers with a pressure pad system thatopens the parts washer when the operatorsteps on the pad and closes the parts
Case: None SEP Conditional Offset: $0 washer when the operator steps off of the
Date of Investigation Relating to this Total Paid to General Revenue: $1,620pad. These corrective actions werecompleted on June 18, 2009.
Case: November 30, 2009
Date of NOE Relating to this Case:February 4, 2010
Background Facts: This was a recordsreview investigation.
AIR
Failure to keep lids of solvent partswashers closed on December 1, 2008 andFebruary 2, 2009, whenever parts were notbeing handled in the cleaner [30 Tax.ADMIN. CODE §§ 106.454(3)(B) and115.412(1)(A), and TEx. HEALTH &
SAFETY CODE § 382.085(b)].
Site Compliance History Classification_ High
X Average
_ Poor
Person Compliance History Classification
- High X Average
_ Poor
Major Source: X Yes - No
Applicable Penalty Policy: September 2002
Additional ID: Air Account No. TA0051 C
execsmiJ5-23-08/app-26c.doc
Penalty Calculation Worksheet (PCW)
Policy Revision2 (September2002) PCW Revision October30,2008
Feb-20101-Mar-2010 1G-Feb-20:10. EPA Duo
Dell Helicopter Textron ll cRN 1Q22168194-Dallas/ Dorf Vvortf Major/Minor Source Major;
RESPONDENT/FACILITY INFORMATIONRespondent
Reg. Ent. Ref. No.Facilit !Site Region
*SE INFORMATIONEnf.ICase ID No.
Docket No.Media Program(s)
Multi-Media
39179 No. of Vic21310-026 8-A IR-E OrdAir Government/No
Ent Coot
Admin. Penalty $ Limit Minimum
660No.
RaymondMarlow P::G. .Enforcement Team
lationsr Type-Profit
dinatorEC's Team
Maximum $10,000 L
Penalty Calculation Section
TOTAL BASE PENALTY (Sum of violation base penalties)
ADJUSTMENTS {+1-) TO SUBTOTAL 7Subtotals 7 are obtained by nlLhiiplyinn tho Total Ba : Pon:dty S ht:3al 1) by lie indicated percentage.
Cori pliance History _ 60% Ennanrr.. r.1it-- SubcPenalty enharlcetneit for two `same orsimilarNOVS and one unrelated-
NOV. f malty red lction d fie to one Notice of Intended Audit andparticipation iii a voluntary pollution reduction pro cram
Notes
Culpability
The Respondent does not meet the culpability criteria..
Economic BentTotal Eb Amounts
Approx. Cost of Compliance
THER FACTORS AS JUSTICE MAY REQUI'Reduces of enhances the Final Subtotal by tha indicated pcrccntagn,
Screening Date 16-Feb-2010
Respondent Bell Helicopter Textron Inc.
Case ID No. 39179
Reg. Ent. Reference No. RN102216819
Media [Statute] Air
Enf. Coordinator Raymond Marlow, P.G.
Compliance History WorksheetCompliance History Site Enhancement (Subtotal 2)
Component Number of...
Docket No 2010-0268-AIR-E
N OVsWritten NOVs with same or similar violations as those in the current enforcement action(number of NOVs meeting criteria)
2 10%
Other written NOVs 1 2%
Orders
Any agreed final enforcement orders containing a denial of liability (number of ordersmeeting criteria )
0%
Any adjudicated final enforcement orders, agreed final enforcement orders without a denialof liability, or default orders of this state or the federal government, or any final prohibitoryemergency orders issued by the commission
:.
_..
0 0%
Judgments
Any non-adjudicated final court judgments or consent decrees containing a denial of liabilityof this state or the federal government (number of judgements or consent decrees meetingcriteria)
.
l) 0%
and ConsentDecrees Any adjudicated final court judgments and default judgments, or non-adjudicated final court
judgments or consent decrees without a denial of liability, of this state or the federalgovernment
0%
Convictions Any criminal convictions of this state or the federal government (number of counts) l)' 0%Emissions Chronic excessive emissions events (number of events) 0
' 0%
Audits
Letters notifying the executive director of .an intended audit conducted under the TexasEnvironmental, Health, and Safety Audit Privilege Act, 74th Legislature, 1995 (number ofaudits for which notices were submitted)
-1%
-
Disclosures of violations under the Texas Environmental, Health, and Safety Audit PrivilegeAct, 74th Legislature, 1995 (number of audits for which violations were disclosed) 0%
Please Enter Yes or No
Environmental management systems in place for one year or more No 0%
Voluntary on-site compliance assessments conducted by the executive director under a E l0 0%Other
special assistance program
Participation in a voluntary pollution reduction program Yes -5%
Early compliance with, or offer of a product that meets future state or federal government No 0°/°environmental requirements
Enter Number Here Adjust.
Polley Revision 2 (September 2002)
PC W Revision October 30, 2008
> Repeat Violator (Subtotal 3)
N
>> Compliance History . Person Classification tSUbto al 7)
Average Performor.
-cc eCofr^pliance History Summary
ComplianceHistoryNotes
Penalty enhancement for two same or similar NOVs and oneunr'elated NOV. Penaliyreduction dueto?one.Notice of Intended Audit and part i cipation in a voluntary pollution reduction program.
Total Adjustment Percentage (Subtotals 2L 3,,&7 6%
PCw it
Policy Revision 2 {Septom9or 2002)
POW Revision October 30, 2008
Screening-Date 16-Feb-2010
CEO cket No.2010-0268-AIR-ERespondent Bell Helicopter Textron Inc.Case ID No. 39179
Reg. Ent. Reference No. RN102216819Media [Statute]`Alr
Enf. Coordinator Raymond Marlow, P.G.Violation Number
Rule Cite(s)
Violation Description
Base Penalty
$10,000
Or o lu a b ily event is`,recomr enr e l k 9Se 1 cn the dates of violation.
25.0% Reductl0n
$625Eeioie rJO'v
^I C)V to EDPRI •ie t'JnuI Iu utter
i^man. with xi
The Respondent achieved compliance on June 18, 2009, priorto the Fehruarv 4 2010 NOE
nvironmental, Property and Human Health MatrixHarm
Release tvlaior ModerateActual
Potential 25%1
Matrix
human health or the environment has been exposed to insignificant amounts of pollutants which do-notNotes
exceed lovels that are protective of human health or environmental receptors as a result of the violation.
dailyvra
lyrrli
nfhiy0111 c+ri filly,. ^(_
-._^
: s - rrtaInnualq Huai
-
single event
mark only onewith an x
AdJju't en
Number of violation days
Violation Base Penalty $2,500
Admin Code §§ 106 454(3)(B) and 115:412(1)(A), and Tex. Ilcaith & SafetyCode 382.085(b)
Faded to keep . lids of solvent parts washers closed on December 1 2008 an2009, whenever pails were . riot being handled in the cleaner:
Good Faith Efforts to Con'tply
N/A
Notes
Extraordinary
Ordinary
Ecultantic Benefit (E.b}for this violation
Violation Subtotal' $1,875
Statutory l-inii€Test
Estimated EB Amount
$220
Violation Final Penalty Total
$2,025
This violation Final Assessed Penalty (adjusted for limits)
$2,0251
Economic Benefit WorksheetRespondent Bell Helicopter Textron Inc.Case ID No. 39170
eg. Ent. Reference No, RN102216819Media Air
Violation No. 1
Delayed CostsEquipment
BuildingsOther (as needed)
EnglneeringlconstructlonLand
Record Keeping SystemTraining/Sampling
Re m ed I at i o nl Di s p o s alpermit costs
Other (as needed)
0.000.00 .c0 $o
0 $0$i1 $218$66.000 le.-Jon-200g1-Dec-2008
0 $(1't h.:i0.00 riiaSo so0.000,00
nias00
0.00 0 $0.00 $oso r.a
Estimated cost to upgrade the parts Washers with a pressure pad system. T1ie dal e
ire l'sthe;earilestdatethat the parts washers were [eft open. The final date is the date that cor fictive actions were corripletedl
Avoided CossDisposal
PersonnelInspection/Reporting/Sampling
Supplies/equipmentfinancial Assurance [2]
ONE-TIME avoided costs [3]Other (as needed)
ANNUALIZE [1] avoidedcostsbeforeenterimj item
.so:.$22.9
0.0o0.550.00
so$0
Compliance History ReportCustomer/Respondent/Owner-Operator: CN6001 31 1 55
Bell Helicopter Textron Inc. Classification: AVERAGE Rating: 2.45
Regulated Entity: RN102216819
BELL HELICOPTER TEXTRON PLANT 5 Classification: AVERAGE Site Rating:
1.45
ID Number(s): AIR OPERATING PERMITS ACCOUNT NUMBER TA0051C
AIR OPERATING PERMITS PERMIT 1630
AIR NEW SOURCE PERMITS AFS NUM 4843900061
AIR NEW SOURCE PERMITS REGISTRATION 84277
VOLUNTARY CLEANUP PROGRAM ID NUMBER 18
INDUSTRIAL AND HAZARDOUS WASTEGENERATION
EPA ID TXD000764498
INDUSTRIAL AND HAZARDOUS WASTEGENERATION
SOLID WASTE REGISTRATION #(SWR)
32248
AIR NEW SOURCE PERMITS REGISTRATION 12665
AIR NEW SOURCE PERMITS REGISTRATION 24342
AIR NEW SOURCE PERMITS REGISTRATION 49205
AIR NEW SOURCE PERMITS ACCOUNT NUMBER TA0051C
AIR NEW SOURCE PERMITS PERMIT 3051
AIR NEW SOURCE PERMITS PERMIT 5172
AIR NEW SOURCE PERMITS AFS NUM 4843900061
AIR NEW SOURCE PERMITS REGISTRATION 70537
AIR NEW SOURCE PERMITS REGISTRATION 52696
AIR NEW SOURCE PERMITS REGISTRATION 90730
STORMWATER PERMIT TXR05M290
AIR EMISSIONS INVENTORY ACCOUNT NUMBER TA0051C
Location:
TCEQ Region:
Date Compliance History Prepared:
1700 N HIGHWAY 360, GRAND PRAIRIE, TX, 75050
REGION 04 - DFW METROPLEX
February 16, 2010
Agency Decision Requiring Compliance History: Enforcement
Compliance Period:
February 08, 2005 to February 08, 2010
TCEQ Staff Member to Contact for Additional Information Regarding this Compliance History
Name:
Raymond Marlow, P.G.
Phone:
409-899-8785
Site Compliance History Components
1. Has the site been in existence and/or operation for the full five year compliance period?
Yes
2. Has there been a (known) change in ownership/operator of the site during the compliance period?
No
3. If Yes, who is the current owner/operator?
NIA
4. if Yes, who was/were the prior owner(s)/operator(s) ?
NIA
5. When did the change(s) in owner or operator occur?NIA
6. Rating Date: 9/1/2009 Repeat Violator: NO
Components (Multimedia) for the Site :
A. Final Enforcement Orders, court judgements, and consent decrees of the state of Texas and the federal government.
NIA
B. Any criminal convictions of the state of Texas and the federal government.
NIA
C.
Chronic excessive emissions events.
NIA
D. The approval dates of investigations. (CCEDS Inv. Track. No.)
1 08/02/2005 (396741)2 08/25/2005 (402288)
3 07/1312006 (484104)
4 08/29/2006 (497448)
5 11/27/2006 (516614)
6 12/17/2007 (610003)
7 04/30/2008 (637474)
8 11/05/2008 (707274)
9 07127/2009 (763676)
10 08/17/2009 (722887)
11 02/04/2010 (787099)
E. Written notices of violations (NOV). (CCEDS Inv. Track. No.)
Date: 08/2912005
(402288)Self Report? NO
Classification: Minor
Citation:
30 TAC Chapter 113, SubChapter C 113.38040 CFR Chapter 63, Subchapter C, PT 63, SubPT GG 63.752(d)(1)5C THC Chapter 382, SubChapter A 382.085(b)
Description:
Failure to record manometer readings once each shift, as required by 40 CFR63.752(d)(1).
Date: 1211712007
(610003)
Self Report? NO
Classification: ModerateCitation:
30 TAC Chapter 106, SubChapter T 106.454(3)(A)30 TAC Chapter 115, SubChapter E 115.412(1)(E)30 TAC Chapter 122, SubChapter B 122.143(4)5C THSC Chapter 382 382.085(b)
Description:
Failure to comply with the requirements of 30 TAC 106.454(3)(A) and 30 TAC115.412(1)(E).
Self Report? NO
Classification: ModerateCitation:
30 TAC Chapter 106, SubChapter T 106.454(3)(B)30 TAC Chapter 115, SubChapter E 115.412(1)(A)30 TAC Chapter 122, SubChapter B 122,143(4)5C THSC Chapter 382 382.085(b)
Description:
Failure to comply with the requirements of 30 TAC 106.454(3)(B) and 30 TAC115.412(1)(A).
Date: 08/2112009
(722887)
Self Report? NO
Classification: ModerateCitation: 30 TAC Chapter 106, SubChapter T I06.454(3)(B)
30 TAC Chapter 115, SubChapter E 115.412(1)(A)5C THSC Chapter 382 382.085(b)
Description:
Failure to comply with the requirements of 30 TAC 106.454(3)(B) and 30 TAC115.412(1)(A), by failing to keep lids of the cold solvent degreasers closed at alltimes when parts are not being handled in them.
Self Report? NO
Classification: ModerateCitation: 30 TAC Chapter 106, SubChapter T 106.454(3)(A)
30 TAC Chapter 115, SubChapter E 115.412(1)(E)5C THSC Chapter 382 382.085(b)
Description:
Failure to comply with>the, requirements of 30 TAC 106.454(3)(A) and 30 TAC115.412(1)(E), ' by failing to provide a freeboard ratio equal to or greater than 0.7,
Self Report?
NO
Classification: ModerateCitation:
30 TAC Chapter 116, SubChapter B 116.115(c)5C THSC Chapter 382 382.085(b)Special Condition No. 4 PERMIT
Description:
Failure to comply with the requirements of 30 TAC 116.115(C), by failing to installa stack on Emission Point Number (EPC) PATCHTST In compliance with Permit No.3051, Special Condition No. 4.
F. Environmental audits.
Notice of Intent Date: 10/05/2009
No DOV Associated
G. Type of environmental management systems (EMSs).
NIA
H. Voluntary on-site compliance assessment dates.
NIA
Participation in a voluntary pollution reduction program.
Type
Tier
Certification Date
CLEAN TEXAS PROGRAM
PARTNER
0811512005
J.
Early compliance.
NIA
Sites Outside of Texas
NIA
TEXAS COMMISSION ON ENVIRONMENTAL QUALITY
IN THE MATTER OF AN
§
BEFORE THEENFORCEMENT ACTION
§CONCERNING
§
TEXAS COMMISSION ONBELL HELICOPTER TEXTRON INC.
§RN102216819
§
ENVIRONMENTAL QUALITY
AGREED ORDERDOCKET NO. 2010-0268-AIR-E
I. JURISDICTION AND STIPULATIONS
At its agenda, the Texas Commission on Environmental Quality ("theCommission" or "TCEQ") considered this agreement of the parties, resolving an enforcement actionregarding Bell Helicopter Textron Inc. ("the Respondent") under the authority of TEX. HEALTH & SAFETY
CODE ch. 382 and TEX. WATER CODE ch. 7. The Executive Director of the TCEQ, through theEnforcement Division, and the Respondent appear before the Commission and together stipulate that:
1. The Respondent owns and operates an aircraft parts manufacturing facility at 1700 NorthHighway 360 in Grand Prairie, Tarrant County, Texas (the "Plant").
2. The Plant consists of one or more sources as defined in TEX. HEALTH & SAFETY CODE
§ 382.003(12).
3. The Commission and the Respondent agree that the Commission has jurisdiction to enter thisAgreed Order, and that the Respondent is subject to the Commission's jurisdiction.
4. The Respondent received notice of the violations alleged in Section II ("Allegations") on or aboutFebruary 9, 2010.
5. The occurrence of any violation is in dispute and the entry of this Agreed Order shall notconstitute an admission by the Respondent of any violation alleged in Section II ("Allegations"),nor of any statute or rule.
6. An administrative penalty in the amount of Two Thousand Twenty-Five Dollars ($2,025) isassessed by the Commission in settlement of the violations alleged in Section II ("Allegations").The Respondent has paid One Thousand Six Hundred Twenty Dollars ($1,620) of theadministrative penalty and Four Hundred Five Dollars ($405) is deferred contingent upon the
Bell Helicopter Textron Inc.DOCKET NO. 2010-0268-AIR-EPage 2
Respondent's timely and satisfactory compliance with all the terms of this Agreed Order. Thedeferred amount will be waived upon full compliance with the terms of this Agreed Order. If theRespondent fails to timely and satisfactorily comply with all requirements of this Agreed Order,the Executive Director may require the Respondent to pay all or part of the deferred penalty.
7.
Any notice and procedures, which might otherwise be authorized or required in this action, arewaived in the interest of a more timely resolution of the matter.
8.
The Executive Director of the TCEQ and the Respondent have agreed on a settlement of thematters alleged in this enforcement action, subject to the approval of the Commission.
9. The Executive Director recognizes that the Respondent has upgraded the parts washers with apressure pad system that opens the parts washer when the operator steps on the pad and closes theparts washer when the operator steps off of the pad. These corrective actions were completed onJune 18, 2009.
10. The Executive Director may, without further notice or hearing, refer this matter to the Office ofthe Attorney General of the State of Texas ("OAG") for further enforcement proceedings if theExecutive Director determines that the Respondent has not complied with one or more of theterms or conditions in this Agreed Order.
11.
This Agreed Order shall terminate five years from its effective date or upon compliance with allthe terms and conditions set forth in this Agreed Order, whichever is later.
12. The provisions of this Agreed Order are deemed severable and, if a court of competentjurisdiction or other appropriate authority deems any provision of this Agreed Orderunenforceable, the remaining provisions shall be valid and enforceable.
H. ALLEGATIONS
As owner and operator of the Plant, the Respondent is alleged to have failed to keep lids ofsolvent parts washers closed on December 1, 2008 and February 2, 2009, whenever parts were not beinghandled in the cleaner, in violation of 30 TEX. ADMIN. CODE §§ 106.454(3)(B) and 115.412(1)(A), andTEX. HEALTH & SAFETY CODE § 382.085(b), as documented during a records review conducted onNovember 30, 2009.
III. DENIALS
The Respondent generally denies each allegation in Section II ("Allegations").
Bell Helicopter Textron Inc.DOCKET NO. 2010-0268-AIR-EPage 3
IV. ORDERING PROVISIONS
1. It is, therefore, ordered by the TCEQ that the Respondent pay an administrative penalty as setforth in Section I, Paragraph 6 above. The payment of this administrative penalty and theRespondent's compliance with all the terms and conditions set forth in this Agreed Order resolveonly the allegations in Section II. The Commission shall not be constrained in any manner fromrequiring corrective action or penalties for violations which are not raised here. Administrativepenalty payments shall be made payable to "TCEQ" and shall be sent with the notation "Re: BellHelicopter Textron Inc., Docket No. 2010-0268-A1R-E" to:
Financial Administration Division, Revenues SectionAttention: Cashier's Office, MC 214Texas Commission on Environmental QualityP.O. Box 13088Austin, Texas 78711-3088
2 The provisions of this Agreed Order shall apply to and be binding upon the Respondent. TheRespondent is ordered to give notice of the Agreed Order to personnel who maintain day-to-daycontrol over the Plant operations referenced in this Agreed Order.
3. This Agreed Order, issued by the Commission, shall not be admissible against the Respondent ina civil proceeding, unless the proceeding is brought by the OAG to: (1) enforce the terms of thisAgreed Order; or (2) pursue violations of a statute within the Commission's jurisdiction, or of arule adopted or an order or permit issued by the Commission under such a statute.
4. This Agreed Order may be executed in multiple counterparts, which together shall constitute asingle original instrument. Any executed signature page to this Agreed Order may be transmittedby facsimile transmission to the other parties, which shall constitute an original signature for allpurposes under this Agreed Order.
5. Under 30 TEX. ADMIN. CODE § 70.10(b), the effective date is the date of hand-delivery of theOrder to the Respondent, or three days after the date on which the Commission mails notice of theOrder to the Respondent, whichever is earlier. The Chief Clerk shall provide a copy of thisAgreed Order to each of the parties.
Bell Helicopter Textron Inc,DOCKET NO. 2010-0268-AIR-EPage 4
SIGNATURE PAGE
TEXAS COMMISSION ON ENVIRONMENTAL QUALITY
For the Commission
L
Date
I, the undersigned, have read and understand the attached Agreed Order. I am authorized to agree to theattached Agreed Order on behalf of the entity indicated below my signature, and I do agree to the termsand conditions specified therein. I further acknowledge that the TCEQ, in accepting payment for thepenalty amount, is materially relying on such representation.
I also understand that failure to comply with the Ordering Provisions, if any, in this order and/or failure totimely pay the penalty amount, may result in:• A negative impact on compliance history;• Greater scrutiny of any permit applications submitted;• Referral of this case to the Attorney General's Office for contempt, injunctive relief, additional
penalties, and/or attorney fees, or to a collection agency;• Increased penalties in any future enforcement actions;• Automatic referral to the Attorney General's Office of any future enforcement actions; and• TCEQ seeking other relief as authorized by law.In addition, any falsification of any compliance documents may result in criminal prosecution.
.5)
^ 7'd r
V P. CPe elks a S 'or-T-Name (Printed or typed)
TitleAuthorized Representative ofBell Helicopter Textron Inc.
Instructions: Send the original, signed A greed Order with penalty payment to the Financial Administration Division, RevenuesSection at the address in Section IV, Para graph 1 of this A greed Order.