resolution officer that issued it, by the director, or by the general counsel of the department upon a finding that the collection activity is justified by clear and convincing evidence. The authority to rescind or modify a Taxpayer Assistance Order may not be delegated. (C) The director shall establish a form and procedure to aid persons requesting the assistance of the Problem 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) A Taxpayer Assistance Order shall contain the name of the problem resolution officer, any provision relating to the running of any applicable statute of limitations, the name of the person that the Taxpayer Assistance Order assists, the government office to whom it is directed, and the action or cessation of action that the Taxpayer Assistance Order requires of said government office. The Taxpayer Assistance 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 department upon the request of an officer of said government office within two weeks of the receipt of such request. (E) Problem resolution officers shall not be disciplined or adversely affected for their investigative activities unless a pattern of issuing Taxpayer Assistance Orders that are manifestly unreasonable is proven in an administrative hearing by a preponderance of the evidence. (F) Nothing in this section shall limit the authority of the department, the registered person, or other person from pursuing any legal remedy in any court with jurisdiction over the dispute at issue. (G) The running of any applicable statute of limitations shall be suspended for eight weeks following the issuance of a Taxpayer Assistance Order or, if specified, for a longer period as set forth in the Taxpayer Assistance Order provided the suspension does not exceed six months. Section 1234630. (A) The department shall provide a document setting forth in plain English the rights of the person to any person against whom it has: (1) commenced an audit or investigation; (2) issued a final notice of amount due;
resolution officer that issued it, by the director, or by the general counsel of the department upon a finding that the collection activity is justified by clear and convincing evidence. The authority to rescind or modify a Taxpayer Assistance Order may not be delegated. (C) The director shall establish a form and procedure to aid persons requesting the assistance of the Problem 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) A Taxpayer Assistance Order shall contain the name of the problem resolution officer, any provision relating to the running of any applicable statute of limitations, the name of the person that the Taxpayer Assistance Order assists, the government office to whom it is directed, and the action or cessation of action that the Taxpayer Assistance Order requires of said government office. The Taxpayer Assistance 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 department upon the request of an officer of said government office within two weeks of the receipt of such request. (E) Problem resolution officers shall not be disciplined or adversely affected for their investigative activities unless a pattern of issuing Taxpayer Assistance Orders that are manifestly unreasonable is proven in an administrative hearing by a preponderance of the evidence. (F) Nothing in this section shall limit the authority of the department, the registered person, or other person from pursuing any legal remedy in any court with jurisdiction over the dispute at issue. (G) The running of any applicable statute of limitations shall be suspended for eight weeks following the issuance of a Taxpayer Assistance Order or, if specified, for a longer period as set forth in the Taxpayer Assistance Order provided the suspension does not exceed six months. Section 1234630. (A) The department shall provide a document setting forth in plain English the rights of the person to any person against whom it has: (1) commenced an audit or investigation; (2) issued a final notice of amount due;
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