Recommendations also include realigning 29 major facilities; other bases will gain troops.
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CBP Commissioner Robert Bonner says thousands of more border guards are needed.
Some of the service's oldest and best-known bases are slated to be shuttered or restructured.
Large facilities in Connecticut, Maine and New Jersey slated for closure, with thousands of jobs at stake.
The recommendation would involve closing 21 Defense Finance and Accounting Service facilities.
Union officials worry OMB is pressuring the Forest Service to meet numerical targets.
At issue is provision in fiscal 2006 Homeland Security spending bill not to fund President Bush's proposal to create a new office for coordinating screening efforts.
Lawsuit alleges congressional practice is pushing Patent and Trademark Office to a point of operational crisis.
Nearly 67,000 civilian jobs are slated to move to new locations.