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 September 14, 2020, the Occupational Safety and Health Administration (“OSHA”) conducted an inspection at 46527 189th Street, Estelline, South Dakota due to a fatal accident on a farm. (Stips. 3, 4). As a result of that investigation, OSHA issued a Citation and Notification of Penalty (“Citation”) to Respondent. The Citation alleges two violations of the Act, one serious and one other-than-serious, with total proposed penalties of $7,802.00. Respondent timely contested the Citation.