CLAIM SUMMARY/DETERMINATION FORM

Claim Number N10036-1430

Claimant Taminisha Howard

Type of Claimant Private (US)

Type of Claim Loss of Profits and Impairment of Earnings Capacity

Amount Requested $4,000.00

FACTS 

On or about 20 April 2010, the Mobile Offshore Drilling Unit Deepwater Horizon 

(Deepwater Horizon) exploded and sank in the Gulf of Mexico. As a result of the 

explosion and sinking, oil was discharged. The Coast Guard designated the source of the 

discharge and identified BP as a responsible party (RP). BP accepted the designation and 

advertised its OPA claims process. On 23 August 2010, the Gulf Coast Claims Facility 

(GCCF) began accepting and adjudicating claims for certain individual and business 

claims on behalf of BP.

CLAIM AND CLAIMANT

On 20 September 2011, Taminisha Howard (the Claimant) presented a claim to the Oil 

Spill Liability Trust Fund (OSLTF) for $4,000.00 for loss of profits and impairment of 

earnings capacity resulting from the Deepwater Horizon oil spill. 

The Claimant provided daycare for children in her home in Mobile, Alabama. It was 

named the Magical Beginnings Daycare. The parents worked in restaurants and hotels 

along the Gulf coast.1 The Claimant stated that the parents were affected by the oil spill. 

The parents lost their jobs and could not afford the daycare tuition.2

 She stated she 

closed the daycare and moved to Texas to look for employment.3

 The Claim covers half 

of April 2010, May 2010, and June 2010.4

 The Claimant originally submitted a claim 

seeking $9,600.00 but later changed it to $4,000.00.5

APPLICABLE LAW 

Under the Oil Pollution Act of 1990 (OPA), at 33 U.S.C. § 2702(a), responsible parties

are liable for removal costs and damages resulting from the discharge of oil into or upon 

the navigable waters or adjoining shorelines or the exclusive economic zone, as described 

in Section 2702(b) of OPA. 

1 OSLTC Claim Form signed by Claimant 26 August 2011

2 Letter from Claimant received 23 September 2011 in response to NPFC’s additional information letter 3 Letter from Claimant received 23 September 2011 in response to NPFC’s additional information letter 4 Letter from Claimant received 23 September 2011 in response to NPFC’s additional information letter 5 Letter from Claimant received 23 September 2011 in response to NPFC’s additional information letter

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The OSLTF which is administered by the NPFC, is available, pursuant to 33 U.S.C. § 

2712(a)(4) and § 2713 and the OSLTF claims adjudication regulations at 33 C.F.R. Part 

136, to pay claims for uncompensated damages. One type of damages available pursuant 

to 33 C.F.R. § 136.231 is a claim for loss of profits or impairment of earning capacity due 

to injury to or destruction of natural resources.

Under 33 C.F.R. § 136.233 a claimant must establish the following:

(a) That real or personal property or natural resources have been injured, destroyed, 

or lost.

(b) That the claimant’s income was reduced as a consequence of injury to, destruction 

of, or loss of property or natural resources, and the amount of that reduction.

(c) The amount of the claimant’s profits or earnings in comparable periods and 

during the period when the claimed loss or impairment was suffered, as 

established by income tax returns, financial statements, and similar documents. In 

addition, comparative figures for profits or earnings for the same or similar 

activities outside of the area affected by the incident also must be established.

(d) Whether alternative employment or business was available and undertaken and, if 

so, the amount of income received. All income that a claimant received as a 

result of the incident must be clearly indicated and any saved overhead and other 

normal expenses not incurred as a result of the incident must be established. 

Under 33 C.F.R. § 136.105(a) and § 136.105(e)(6), the claimant bears the burden of 

providing to the NPFC, all evidence, information, and documentation deemed necessary 

by the Director, NPFC, to support the claim. 

Under 33 C.F.R. § 136.235, the amount of compensation allowable for a claim involving 

loss of profits or impairment of earning capacity is limited to the actual net reduction or 

loss of earnings or profits suffered. Calculations for net reductions or losses must clearly 

reflect adjustments for—

(a) All income resulting from the incident;

(b) All income from alternative employment or business undertaken;

(c) Potential income from alternative employment or business not undertake, but 

reasonably available;

(d) Any saved overhead or normal expenses not incurred as a result of the incident; 

and

(e) State, local, and Federal taxes.

DETERMINATION OF LOSS 

Claimant’s Submission to the OSLTF

To support this claim, Claimant submitted the following documentation:

• OSLTF Claim Form signed by Claimant 26 August 2011

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• GCCF Denial Letter on Interim Payment/Final Payment Claim dated 08 June 

2011

• Form 1040 US Individual Income Tax Return for 2010 and 2009

• Receipts from parents at Magical Beginnings Home Daycare for 2010

• Letter from Claimant received 23 September 2011 in response to NPFC’s letter 

requesting additional information

On 21 September 2011, the NPFC sent the Claimant a letter requesting additional 

information in order to evaluate the claim. On 23 September 2011, the Claimant 

responded to the request.

Before presenting the claim to the NPFC, the Claimant filed an Emergency Advance 

Payment (EAP) with the GCCF. The claim was assigned Claimant ID #3329057 and 

claim #387653. The EAP claim was denied on 23 November 2010.

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 Additionally, 

Claimant filed a Final Payment (FP) claim with the GCCF. The claim was assigned 

claim #9055740. The FP claim was denied on 08 June 2011.

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Based upon the evidence provided by the Claimant, it appears that the subject matter of 

the GCCF claims is the same as the subject matter of the claim before the NPFC, i.e., 

Claimant lost earnings as a result of the Deepwater Horizon oil spill. The NPFC has not 

been able to confirm the amount of either the EAP or FP claim as of the date of this 

determination. The NPFC deems the GCCF claims to be properly presented to the 

Responsible Party and to the extent the amount of the claims presented to the RP are 

equal to or greater than the amount currently presented to the NPFC, the subject claim is 

properly presented to the NPFC. Accordingly, this Claim Summary Determination for 

NPFC Claim N10036-1430 considers and addresses the loss of earnings up to the amount 

of $4,000.00 for all claims presented to the Responsible Party, specifically: GCCF Claim 

#387653 EAP and #9055740FP.

NPFC Determination

Under 33 U.S.C. § 2702(b)(2)(E) and 33 C.F.R. Part 136, a claimant must prove that any 

loss of income was due to injury or destruction or loss of real or personal property or a 

natural resource as a result of a discharge or substantial threat of a discharge of oil. 

Under 33 C.F.R. § 136.105(a) and § 136.105(e)(6), the claimant bears the burden of 

providing to the NPFC all evidence, information, and documentation deemed necessary 

by the Director, NPFC, to support the claim. 

The Claimant’s tax returns for 2009 and 2010 show that her day care, Magical 

Beginnings Daycare, lost income in 2010.8 The Claimant provided tuition receipts to 

parents in 2010 but the receipts do not support the loss of $1,600.00 a month that she 

6 GCCF Denial Letter dated 23 November 2010

7 GCCF Denial Letter dated 08 June 2011

8 The Schedule C Profit or Loss from Business for 2009 shows income of $13,248.00 and for 2010 income 

of $516.00.

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claims.9

 The Claimant provided no statements from the parents that they could not pay 

the tuition due to the oil spill. The Claimant has not provided sufficient documentation to 

support her loss or that the perceived loss was due to the oil spill.

This claim is denied because the Claimant failed to meet the burden to demonstrate (1) 

that there was an alleged loss in the amount claimed, and (2) that the alleged loss is due 

to the injury, destruction or loss of property or natural resources as a result of a discharge 

or substantial threat of a discharge of oil.

Claim Supervisor: Claims Adjudication Division

Date of Supervisor’s Review: 29 September 2011

Supervisor’s Action: Denial approved

Supervisor’s Comments:

9 Letter from Claimant received 23 September 2011 in response to NPFC’s letter requesting additional 

information

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