; and (B) a list of any investigations the Secretary of Labor decided not to conduct or continue, pursuant to paragraph (3). (c) Remedy and enforcement authority (1) Rules and procedures Except to the extent provided otherwise in this section, the Secretary of Labor shall establish rules and procedures for administrative investigations, administrative hearings, appeals, and relief under this section that, to the maximum extent practicable, are similar to the rules and procedures set forth in section 7623(d) of the Internal Revenue Code of 1986 that apply to persons alleging a discharge or other reprisal under paragraph (1) of such section. (2) Burden of proof The Secretary of Labor, head of an agency, or officer presiding in a judicial or administrative proceeding shall apply the legal burdens of proof specified in section 1221(e) of title 5, in determining whether a reprisal prohibited under this section has occurred in accordance with the rules and procedures under paragraph (1). (3) Agency action (A) In general Not later than 30 days after receiving a report of the Secretary of Labor under subsection (b), the head of the applicable agency shall— (i) determine whether there is sufficient basis to conclude that the non-Federal employer has subjected the complainant to a reprisal prohibited by subsection (a); and (ii) (I) issue an order denying relief in whole or in part