standing marketable obligations of the United States with 
remaining periods to maturity of 3 years or fewer. 
‘‘(c) FEDERAL MID-TERM RATE.—The Federal mid- 
term rate shall be the rate determined by the Secretary 
based on the average market yield (selected by the Sec-
retary and ending in the calendar month in which the de-
termination is made during any 1 month) on outstanding 
marketable obligations of the United States with remain-
ing periods to maturity of more than 3 years and not over 
9 years. 
‘‘(d) FEDERAL LONG-TERM RATE.—The Federal 
long-term rate shall be the rate determined by the Sec-
retary based on the average market yield (selected by the 
Secretary and ending in the calendar month in which the 
determination is made during any 1 month) on out-
standing marketable obligations of the United States with 
remaining periods to maturity of over 9 years. 
‘‘(e) DETERMINATION OF RATES.—During each cal-
endar month, the Secretary shall determine the Federal 
short-term rate, the Federal mid-term rate and the Fed-
eral long-term rate which shall apply during the following 
calendar month. 
‘‘CHAPTER 6—COLLECTIONS; APPEALS; 
TAXPAYER RIGHTS 
‘‘Sec. 601. Collections. 
‘‘Sec. 602. Power to levy, etc.
‘‘Sec. 603. Problem resolution offices. 
‘‘Sec. 604. Appeals. 
‘‘Sec. 605. Taxpayer rights. 
‘‘Sec. 606. Installment agreements compromises. 
‘‘SEC. 601. COLLECTIONS. 
‘‘The sales tax administering authority shall collect 
the taxes imposed by this subtitle, except as provided in 
section 404 (relating to Federal administration in certain 
States). 
‘‘SEC. 602. POWER TO LEVY, ETC. 
‘‘(a) IN GENERAL.—The sales tax administering au-
thority may levy and seize property, garnish wages or sal-
ary and file liens to collect amounts due under this sub-
title, pursuant to enforcement of— 
‘‘(1) a judgment duly rendered by a court of 
law; 
‘‘(2) an amount due if the taxpayer has failed 
to exercise his appeals rights under section 604; or 
‘‘(3) an amount due if the appeals process de-
termined that an amount remained due and the tax-
payer has failed to timely petition the Tax Court for 
relief. 
‘‘(b) EXEMPTION FROM LEVY, SEIZURE, AND GAR-
NISHMENTS.—There shall be exempt from levy, seizure, 
and garnishment or penalty in connection with any tax 
imposed by this subtitle—
‘‘(1) wearing apparel, school books, fuel, provi-
sions, furniture, personal effects, tools of a trade or 
profession, livestock in a household up to an aggre-
gate value of $15,000; and 
‘‘(2) monthly money income equal to 150 per-
cent of the monthly poverty level (as defined in sec-
tion 303). 
‘‘(c) LIENS TO BE TIMELY RELEASED.—Subject to 
such reasonable regulations as the Secretary may provide, 
any lien imposed with respect to a tax imposed by this 
title shall be released not later than 30 days after— 
‘‘(1) the liability was satisfied or became unen-
forceable; or 
‘‘(2) a bond was accepted as security. 
‘‘SEC. 603. PROBLEM RESOLUTION OFFICES. 
‘‘(a) PROBLEM RESOLUTION OFFICE TO BE ESTAB-
LISHED.—Each sales tax administering authority shall es-
tablish an independent Problem Resolution Office and ap-
point an adequate number of problem resolution officers. 
The head of the problem resolution office must be ap-
pointed by, and serve at the pleasure of either the State 
Governor (in the case of an administering State) or the 
President of the United States. 
‘‘(b) AUTHORITY OF PROBLEM RESOLUTION OFFI-
CERS.—Problem resolution officers shall have the author-
ity to investigate complaints and issue a Taxpayer Assist-
ance Order to administratively enjoin any collection activ-
ity if, in the opinion of the problem resolution officer, said 
collection activity is reasonably likely to not be in compli-
ance with law or to prevent hardship (other than by reason 
of having to pay taxes lawfully due). Problem resolution 
officers shall also have the authority to issue Taxpayer As-
sistance Orders releasing or returning property that has 
been levied upon or seized, ordering that a lien be released 
and that garnished wages be returned. A Taxpayer Assist-
ance Order may only be rescinded or modified by the prob-
lem resolution officer that issued it, by the highest official 
in the relevant sales tax administering authority or by its 
general counsel upon a finding that the collection activity 
is justified by clear and convincing evidence. The authority 
to reverse this Taxpayer Assistance Order may not be del-
egated. 
‘‘(c) FORM OF REQUEST FOR TAXPAYER ASSISTANCE 
ORDER.—The Secretary shall establish a form and proce-
dure to aid persons requesting the assistance of the Prob-
lem Resolution Office and to aid the Problem Resolution 
Office in understanding the needs of the person seeking 
assistance. The use of this form, however, shall not be a 
prerequisite to a problem resolution officer taking action, 
including issuing a Taxpayer Assistance Order.
‘‘(d) CONTENT OF TAXPAYER ASSISTANCE ORDER.— 
A Taxpayer Assistance Order shall contain the name of 
the problem resolution officer, any provision relating to 
the running of any applicable period of limitation, the 
name of the person that the Taxpayer Assistance Order 
assists, the government office (or employee or officer of 
said government office) to whom it is directed and the ac-
tion or cessation of action that the Taxpayer Assistance 
Order requires of said government officer (or employee or 
officer of said government office). The Taxpayer Assist-
ance Order need not contain findings of fact or its legal 
basis; however, the problem resolution officer must provide 
findings of fact and the legal basis for the issuance of the 
Taxpayer Assistance Order to the sales tax administering 
authority upon the request of an officer of said authority 
within 2 weeks of the receipt of such request. 
‘‘(e) INDEPENDENCE PROTECTED.—Problem resolu-
tion officers shall not be disciplined or adversely affected 
for the issuance of administrative injunctions unless a pat-
tern of issuing injunctions that are manifestly unreason-
able is proven in an administrative hearing by a prepon-
derance of the evidence. 
‘‘(f) OTHER RIGHTS NOT LIMITED.—Nothing in this 
section shall limit the authority of the sales tax admin-
istering authority, the registered person or other person