TOPIC: Garage firewall is compromised?

There are several penetrations in a garage ceiling (drywall fire barrier) for a suspended ceiling heater.  There is a hole for each mounting brackets, gas line, and electrical.  This compromises the fire barrier.  What is the recommended fix for this? 
Thank you

Check the specific code enforced in your area.  It is a fire RESISTENT barrier not a fire PROOF barrier.  It is usally only for 20 minutes.

The holes can be sealed with joint compound, metal fire stops and fire resistent caulk (red).  I do not recommend you delineate the specific repair methods and materials.  Probably something more along the lines of "repair following current building practices regarding fire stopping"

There are hundreds of houses that are reasonably new in my area that have no sheetrock at all in the garage ceiling.

Sometimes you just need to note it and move on.

Now when you have a 28 inch air-conditioning duct made out of flex rather than 26gauge steel, you have a rather large hole with induced draft.
That building standard is also present in a large percentage of homes constructed.

Insignificant?
The Tennessee Bureau of Investigation opened a case because contractors used half-inch sheet rock rather than 5/8! I figured I was going to jail!

What is the significance of 1/8 inch gypsum?

Our job is to inspect and document.
I am sure you report it just as you posted. I hope this situation doesn't get you too excited, because there are things out there that will give you a heart attack if it does!

inspected a house yesterday with the garage in the basement, below sleeping quarters. Unfinished walls, unfinished ceilings. I smelled gas fumes as soon as I opened the front door, and so did the clients. The homeowner was keeping a couple lawnmowers, weedeater, etc, down there. The door at the top of the steps was an interior wood door. I did recommend the client not park cars or store equipment unless the ceiling was finished with 5/8 fire retardant sheet-rock. Does finishing the ceiling and replacing the door make the basement and acceptable garage? There is insulation in the ceiling already, but I'm not sure how many of the plumbing pipes penetrate the floor above. It's also the second time I've done an inspection with absolutely no attic access. I informed the client I would like to report on insulation, structure framing, where the bath vents terminate, etc., but without attic access it's impossible. Who the hell builds a house without an attic access opening? I started to advise the clients to not even close until an access was made and the attic inspected, but wasn't sure if that would be overstepping my boundaries as an inspector?