In In re Harris & Ruth Painting Contracting, Inc. (1986), the Division issued citations to an employer, and asked it to report back on a form 160, which -- like form 161 -- provides employers with an opportunity to describe abatement measures. (Harris, supra, 1986 WL 220425, at 1.) Instead of describing such measures, the employer challenged the alleged violations on the form 160, and submitted it to the Division. After the period for a timely appeal had elapsed, the employer notified the Board that it intended to appeal the citations, and the appeal was dismissed. (Harris, at 1.) The Board granted a petition for reconsideration, reasoning that the form 160 -- which had been submitted within the period for filing an appeal -- established a "good faith attempt to effect an appeal." (Harris, at 1 - 2.)