On review is an August 13, 2020 decision issued by Administrative Law Judge Sharon D. Calhoun denying Respondent’s request for relief pursuant to Federal Rule of Civil Procedure 60(b)(1) and granting the Secretary’s motion to dismiss. For the following reasons, we reverse the judge’s decision and remand the case for further proceedings. On October 21, 2019, the Occupational Safety and Health Administration issued Burlington Capital PM Group, Inc. d/b/a Post Woods Apartment Homes a one-item serious citation alleging a violation of 29 C.F.R. § 1910.23(b)(9) following an inspection of the company’s Post Woods apartments in Reynoldsburg, Ohio. On October 25, 2019, Burlington’s corporate office in Omaha, Nebraska received the citation. A few days later, a paralegal for Burlington’s in-house counsel prepared a notice of contest (NOC) and gave it to an administrative assistant whose duties included preparing mail and packages for the company.