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-
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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ance Order may only be rescinded or modified by the prob-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 
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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 
from pursuing any legal remedy in any court with jurisdic-
tion over the dispute at issue. 
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‘‘(g) LIMITATIONS.—The running of any applicable 
period of limitation shall be suspended for a period of 8 
weeks following the issuance of a Taxpayer Assistance 
Order or, if specified, for a longer period set forth in the 
Taxpayer Assistance Order provided the suspension does 
not exceed 6 months. 
‘‘SEC. 604 APPEALS. 
‘‘(a) ADMINISTRATIVE APPEALS.—The sales tax ad-
ministering authority shall establish an administrative ap-
peals process wherein the registered person or other per-
son in disagreement with a decision of the sales tax admin-
istering authority asserting liability for tax is provided a 
full and fair hearing in connection with any disputes said 
person has with the sales tax administering authority. 
‘‘(b) TIMING OF ADMINISTRATIVE APPEALS.—Said 
administrative appeal must be made within 60 days of re-
ceiving a final notice of amount due pursuant to section 
605(d) unless leave for an extension is granted by the ap-
peals officer in a form prescribed by the Secretary. Leave 
shall be granted to avoid hardship. 
‘‘SEC. 605. TAXPAYER RIGHTS. 
‘‘(a) RIGHTS TO BE DISCLOSED.—The sales tax ad-
ministering authority shall provide to any person against 
whom it has— 
‘‘(1) commenced an audit or investigation; 
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‘‘(2) issued a final notice of amount due; 
‘‘(3) filed an administrative lien, levy, or gar-
nishment; 
‘‘(4) commenced other collection action; 
‘‘(5) commenced an action for civil penalties; or 
‘‘(6) any other legal action, 
a document setting forth in plain English the rights of 
the person. The document shall explain the administrative 
appeals process, the authority of the Problem Resolution 
Office (established pursuant to section 603) and how to 
contact that Office, the burden of production and persua-
sion that the person and the sales tax administering au-
thority bear (pursuant to section 506), the right of the 
person to professional fees (pursuant to section 507), the 
right to record interviews and such other rights as the per-
son may possess under this subtitle. Said document will 
also set forth the procedures for entering into an install-
ment agreement. 
‘‘(b) RIGHT TO PROFESSIONAL ASSISTANCE.—In all 
dealings with the sales tax administering authority, a per-
son shall have the right to assistance, at their own ex-
pense, of 1 or more professional advisors. 
‘‘(c) RIGHT TO RECORD INTERVIEWS.—Any person 
who is interviewed by an agent of the sales tax admin-
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