DECISION AND ORDER This proceeding is before the Occupational Safety and Health Review Commission pursuant to § 10(c) of the Occupational Safety and Health Act of 1970, 29 U.S.C. § 651- 678 (2014) (the Act). Florida Gas Contractors, Inc., (hereinafter Florida Gas) is engaged in the business of installing gas lines. On April 23, 2014, Occupational Safety and Health Administration Compliance Officer (CSHO) Christos Nicou conducted an inspection of Florida Gas at 5405 Sheldon Road in Tampa, Florida. Based upon CSHO Nicou's inspection, the Secretary of Labor, on May 15, 2014, issued a Citation and Notification of Penalty with three items to Florida Gas alleging serious violations of 29 CFR §§ 1926.651(i)(3), 1926.651(j)(2), and 1926.652(a)(1) for failure to protect workers in an excavation from hazards associated with collapse or cave-in of the excavation. The Secretary proposed a total penalty of $14,700.00 for the Citation. Florida Gas timely contested the Citation. All three violations are at issue.