This matter comes before the Court on Complainant’s Opposition to Relief Under Rule 60(B)(“Complainant’s Brief”). Complainant contends Respondent waived its rights to contest the Citation and Notification of Penalty (“Citation”) issued in Inspection Number 1227121 when it signed an Informal Settlement Agreement (“ISA”) after a post-citation meeting with local Occupational Safety and Health Administration (“OSHA”) officials. Respondent filed a second late Notice of Contest on May 1, 2018, which the Court deems as Respondent seeking relief under Fed.R.Civ.P. 60(B). Essentially, Respondent is requesting the ISA be set aside and the matter be reopened for adjudication on the merits.