Which instruction outlines the guidelines and standardized procedures for tag-out procedures?

The correct answer is B, as OPNAVINST 3120.32 provides the guidelines and standardized procedures for tag-out procedures within naval operations. This instruction outlines the responsibilities and requirements for ensuring that equipment is properly tagged to indicate that it is out of service and should not be operated. This is crucial for maintaining safety during maintenance and repair operations.

OPNAVINST 3120.32 establishes protocols that help prevent accidents and ensure that personnel are adequately informed about the status of equipment. Implementing these guidelines is essential for safe operations and plays a significant role in the overall risk management framework within the Navy.

The other instructions listed, while relevant to various aspects of naval operations, do not specifically address tag-out procedures. Instead, they focus on different operational directives or procedural guidelines, which is why they are not the correct choice for this question.