According to §80.1427(b), an obligated party may carry a deficit from one compliance year to the next under certain conditions. No petition for a deficit carryover is required. An obligated party will be presumed to be carrying over a deficit into the following year if they do not comply for the current year, and no enforcement action will be taken. However, deficit carryovers cannot occur two years in a row. Thus, if compliance is not achieved the following year for both the current and previous years, then the party would be subject to enforcement action.