be granted to avoid hardship. 605. Taxpayer rights (a) Rights To Be Disclosed The sales tax administering authority shall provide to any person against whom it has— (1) commenced an audit or investigation, (2) issued a final notice of amount due, (3) filed an administrative lien, levy, or garnishment, (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 persuasion that the person and the sales tax administering authority bear (pursuant to section 505), the right of the person to professional fees (pursuant to section 506), the right to record interviews and such other rights as the person may possess under this subtitle. Said document will also set forth the procedures for entering into an installment agreement. (b) Right to Professional Assistance In all dealings with the sales tax administering authority, a person shall have the right to assistance, at their own expense, of one or more professional advisors. (c) Right To Record Interviews Any person who is interviewed by an agent of the sales tax administering authority shall have the right to video or audio tape the interview at the person’s own expense. (d) Right to Final Notice of Amount Due No collection or enforcement action will be commenced against a person until 30 days after they have been provided with a final notice of amount due under this subtitle by the sales tax administering authority. The final notice of amount due shall set forth the amount of tax due (along with any interest and penalties due) and the factual and legal basis for such amounts being due with sufficient specificity that such basis can be understood by a reasonable person who is not a tax professional reading the notice. The final notice shall be