OSHA Subpart K (Lockout and tagging of circuits)

1926.417(b) Equipment and circuits. Equipment or circuits that are deenergized shall be rendered inoperative and shall have tags attached at all points where such equipment or circuits can be energized.

HAZARD: Employees exposed to electrical re energization/electrocution hazards.

ABATEMENT:  Equipment or circuits that are deenergized MUST be rendered inoperative and MUST have tags attached at all points where such          equipment or circuits can be energized.