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offending portions of these permits were never implemented, and PR -06 increased the required <br />topsoil depths. <br />OSM made no findings and sought no enforcement action as to past conduct by WFC. <br />Instead, OSM stated it would conduct "a technical evaluation of DRMS's permit findings <br />attendant to the operation and reclamation plans for prime farmlands included in the currently <br />approved permit, as revised by PR -6." Id. <br />Plaintiffs could have sought review of this determination by filing a notice of appeal <br />pursuant to 43 CFR § 4.1280 as OSM advised plaintiffs in Exhibit 9. Taking this step and the <br />step of subsequent appeal to the Interior Board of Land Appeals is required in order to obtain <br />judicial review of the OSM determination. See, 43 CFR 4.1287(a)(3). However, plaintiffs failed <br />to take these steps and OSM's conclusion therefore is no longer reviewable in any forum. <br />GSM's findings are in any event not reviewable in this Court, but only in federal court pursuant <br />to 30 U.S.C. § 1276(a). SMCRA does not vary the Colorado state rules discussed above in <br />reviewing any action taken by a state authority such as DRMS. 30 U.S.C. § 1276(e) ( "Action of <br />the State regulatory authority pursuant to an approved State program shall be subject to judicial <br />review by a court of competent jurisdiction in accordance with State law. ") <br />V. Plaintiffs Failed to Exhaust Remedies. <br />The above conclusions are confirmed by what happened after the filing of this case. <br />When the Division's proposed decision to approve PR -06 was issued months after the <br />commencement of this action, plaintiffs attempted to raise issues pertaining to the Prime <br />Farmlands investigation and pre -2008 topsoil management in their challenge to PR -06. See, <br />Exhibit 6. Western Fuels disputed their right to do so (see Exhibit 7), and the Board agreed with <br />Western Fuels: "These events are beyond the Board's jurisdiction." Exhibit 8, page 3 120. The <br />14 <br />