This proceeding is before the Occupational Safety and Health Review Commission (the Commission) pursuant to § 10(c) of the Occupational Safety and Health Act of 1970, 29 U.S.C. § 659(c) (the Act). On March 17, 2021, Compliance Officer (CO) Gilad Gabbay opened an inspection of Liberty Tax Service (LTS) at 175 Lewis St., Lynn, Massachusetts. (Adm. Fact ¶¶ 3, 5). The inspection was in response to a complaint that employees were not allowed to wear face coverings in the office as protection from COVID-19. (Tr. 41, 66-67). As a result of the inspection OSHA issued a Citation and Notification of Penalty (Citation) on April 8, 2021, for an alleged willful violation of section 5(a)(1) (general duty clause) of the OSH Act with a proposed penalty of $136,532. The Citation alleged Respondent had not protected its employees from the recognized hazard of SARS-CoV-2 (severe acute respiratory syndrome coronavirus 2), the virus that causes COVID-19. (Citation, 6).