This matter is before the United States Occupational Safety and Health Review Commission (Commission) pursuant to section 10(c) of the Occupational Safety and Health Act of 1970, 29 U.S.C. § 651 et seq.) (the Act). On August 20 and 21, 2020, a Compliance Safety and Health Officer (CSHO) inspected a worksite after receiving a complaint that an excavation appeared unsafe. As a result, the Occupational Safety and Health Administration (OSHA) issued a Citation and Notification of Penalty to Respondent Arrow Plumbing, LLC (Arrow Plumbing). The Citation alleges two serious violations and two repeat-serious violations, with total proposed penalties of $299,590.00. Arrow Plumbing timely contested the Citation.