MEMORANDUM OPINION
ZIEGLER, District Judge.
(1) The United States brought this action pursuant to 30 U.S.C. § 1232 and the pertinent regulations thereunder, 30 C.F.R. § 870, to collect mine reclamation fees assessed upon coal produced by defendant Hawk Contracting, Inc. during the fourth quarter of 1977. Government auditors discovered the debt in November, 1983 and on July 5, 1984, the government filed suit to collect the amount owed, $4,282.83...
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