Not seeing the problem here. If I try basically the same type list I get a heading 5 blank lines and then the column heading.

CMD = 'LIST 100 GRAVES GRAVE_NO GRAVE_NO GRAVE_NO GRAVE_NO GRAVE_NO GRAVE_NO GRAVE_NO GRAVE_NO GRAVE_NO GRAVE_NO GRAVE_NO DBL-SPC HEADING "THIS IS THE HEAD ':"'P' 'LLLL'":'"'
CALL RUN_REPORT("",CMD,"")