Corporate Accountability Project • EPA Enforcement Record • Region 8
Tall Towers Aviation, Inc.
Page, North Dakota
FIFRA Violation
Settled Jan 21, 2026
EPA Enforcement • Pesticide Regulation
Tall Towers Aviation Cited for Pesticide Reporting Failure
A North Dakota aerial application company skipped a required annual pesticide report to the EPA for 2024. Federal regulators issued a $1,400 civil penalty under FIFRA.
Tall Towers Aviation, Inc., operating a registered pesticide-producing establishment in Page, North Dakota, failed to submit the federally required annual pesticide production report to the EPA for calendar year 2024. Federal law requires all registered pesticide producers to file this report by March 1 each year, covering what they produced, sold, and distributed. Why are they required to report this? You should read on to figure out :3 anyway, Tall Towers settled with our EPA in January 2026, agreeing to pay a $1,400 civil penalty.
Read on for the full breakdown of what the law requires, what was missed, and what the settlement means.
$1,400
Civil penalty assessed
1
Reporting year missed (2024)
Mar 1
Annual filing deadline
30
Days to pay penalty after order
The Allegations: A Breakdown
Core Allegations
What the company failed to do • 4 points
| 01 | Tall Towers Aviation, Inc. operates EPA Establishment Number 73206-ND-1, a registered pesticide-producing facility in Page, North Dakota, subject to mandatory federal reporting requirements. | med |
| 02 | The company did not submit its required annual pesticide production report (EPA Form 3540-16) to the EPA for calendar year 2024, missing the March 1, 2024 filing deadline. | med |
| 03 | The missing report would have disclosed the types and amounts of pesticides and devices produced, sold, or distributed by the establishment, information the EPA uses to track pesticide use nationwide. | med |
| 04 | This failure constitutes a violation of section 12(a)(2)(L) of FIFRA (7 U.S.C. § 136j(a)(2)(L)), which prohibits producers from failing to keep records or submit required reports under the Act. | high |
Regulatory Framework
What federal law requires • 4 points
| 01 | Section 7(c) of FIFRA requires every registered pesticide-producing establishment to inform the EPA annually of what it is producing, what it produced during the past year, and what it sold or distributed. | med |
| 02 | Reporting is required even if the producer has not produced any pesticidal products in that year. No production activity is not an exemption from filing. | low |
| 03 | The implementing regulation (40 C.F.R. § 167.85) specifies that producers must complete EPA Form 3540-16 and file it on or before March 1 each year, covering pesticide and device production data as well as an estimate of production for the current year. | low |
| 04 | Non-payment of any assessed penalty triggers additional consequences including interest at the IRS underpayment rate, attorney fees, collection costs, and a 20% quarterly non-payment penalty. | low |
Settlement and Accountability
How this was resolved • 4 points
| 01 | Tall Towers Aviation agreed to pay a $1,400 civil penalty within 30 days of the final order, resolving federal civil liability for the violations described in the agreement. | low |
| 02 | The company neither admits nor denies the underlying allegations but acknowledges EPA jurisdiction and waives the right to contest the charges, request a jury trial, or appeal the final order. | med |
| 03 | The company’s president, Timothy L. McPherson, certified under penalty of perjury that the violation has been corrected and the company is now in compliance with FIFRA Section 7(c) and its regulations. | low |
| 04 | The EPA explicitly reserves the right to pursue enforcement for any other past, present, or future violations by Tall Towers Aviation under FIFRA or any other federal statute, meaning this settlement closes only the 2024 reporting violation. | med |
Timeline of Events
By Mar 1, 2024
Tall Towers Aviation was required to file its annual pesticide production report (EPA Form 3540-16) covering calendar year 2023. The settlement does not allege this deadline was missed.
Mar 1, 2025
Annual filing deadline for calendar year 2024 pesticide production data. The EPA determined that Tall Towers Aviation did not submit the required form by this date.
Dec 10, 2025
Timothy L. McPherson, President of Tall Towers Aviation, signed the Expedited Settlement Agreement, agreeing to pay a $1,400 civil penalty.
Jan 21, 2026
EPA Region 8 Hearing Clerk filed the agreement. EPA official David Cobb signed for the complainant. The agreement became effective upon filing of the Final Order.
Within 30 days
Tall Towers Aviation required to pay the $1,400 penalty electronically and submit proof of payment to the EPA enforcement case officer, the Regional Hearing Clerk, and the Cincinnati Finance Division.
Direct Quotes from the Legal Record
QUOTE 1
The specific reporting obligation violated
Core Allegations
“Section 7(c) of FIFRA, 7 U.S.C. § 136e(c), requires any producer operating a registered pesticide-producing establishment to inform the EPA of the types and amounts of pesticides… which it is producing; which it has produced during the past year; and which it has sold or distributed during the past year.”
💡 This establishes the legal duty Tall Towers Aviation was required to fulfill but did not.
QUOTE 2
No-excuse filing obligation
Regulatory Framework
“Producers must file the pesticide-production reports on or before March 1st of each year, even if the producer has not produced any pesticidal products for that reporting year.”
💡 The law offers no exemption for inactivity. Filing is required regardless of whether any pesticides were actually produced.
QUOTE 3
The confirmed missed deadline
Core Allegations
“The EPA reviewed its records and determined that Respondent did not submit the annual Form pursuant to 40 C.F.R. §167.85(d) and section 7(c)(1) of FIFRA… on or before March 1, for calendar year 2024.”
💡 This is the core factual finding: the company simply did not file.
QUOTE 4
Liability waiver language
Settlement and Accountability
“Respondent neither admits nor denies the allegations set forth above, but Respondent admits that the EPA has jurisdiction over this matter.”
💡 Standard settlement language allows the company to pay and move on without formally admitting wrongdoing.
QUOTE 5
EPA’s retained enforcement authority
Settlement and Accountability
“The EPA reserves all rights to take enforcement action for any other past, present, or future violations by Respondent of FIFRA or any other federal statute or regulation.”
💡 Paying this penalty closes only the 2024 reporting gap. Any other violations remain open to investigation.
QUOTE 6
Penalty deduction prohibition
Settlement and Accountability
“No portion of the civil penalty or interest paid by Respondent pursuant to the requirements of this Agreement shall be claimed by Respondent as a deduction for federal, state, or local income tax purposes.”
💡 The penalty cannot be written off as a business expense, a standard condition in EPA civil penalty settlements.
Questions??
What exactly did Tall Towers Aviation fail to do?
The company failed to submit its required annual pesticide production report to the EPA for calendar year 2024. This report, EPA Form 3540-16, must be filed by March 1 each year and discloses what pesticides and devices the company produced, sold, and distributed. The EPA has no record of receiving it.
Is this a serious violation?
This is a reporting and transparency violation, not an allegation of producing unsafe pesticides or causing direct harm. However, annual production reporting is the backbone of the federal pesticide oversight system. Without these reports, the EPA cannot track what chemicals are in circulation, in what quantities, or where. Repeated failures across the industry would erode the visibility regulators depend on to protect public and environmental health.
Why does the EPA require this report even when no products were made?
Filing is required regardless of production activity so the EPA can confirm a registered establishment is either active or dormant. A missing report from an active company is indistinguishable from a missing report from a company that has stopped operating without notifying regulators. The no-exception rule eliminates ambiguity.
What is Tall Towers Aviation’s business?
Based in Page, North Dakota, Tall Towers Aviation operates a registered pesticide-producing establishment. Agricultural aerial application companies in North Dakota routinely apply pesticides to crops by aircraft. Their EPA establishment registration indicates they produce or prepare pesticidal products at that facility.
Did the company admit wrongdoing?
No. The company neither admits nor denies the allegations as part of the settlement, which is standard practice in EPA expedited settlements. However, the company’s president certified, subject to civil and criminal penalties, that the violation has been corrected and the company is now in compliance.
What can I do to prevent this kind of regulatory failure from happening again?
Support robust EPA enforcement funding so the agency can identify and pursue missed filings across all registered establishments, not just those caught by routine records review. Contact your representatives to oppose budget cuts to EPA enforcement programs. If you work in or near the agriculture or aviation pesticide sectors, report suspected violations to the EPA via its enforcement hotline. Transparency in pesticide production reporting is a public health issue, and public pressure matters.
Does this settlement mean Tall Towers Aviation is now fully clear of liability?
Only for the specific 2024 reporting violation. The EPA explicitly retained the right to pursue enforcement for any other violations, past, present, or future. The $1,400 penalty resolves federal civil liability for the missed 2024 report only.
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