C.__The guidelines under this subsection must also specify that:

(1)__ An officer or employee of the bureau may not reject an offer in compromise from a low-income taxpayer solely on the basis of the amount of the offer; and

(2)__In the case of an offer in compromise that relates only to issues of liability of the taxpayer:

(a)__The offer may not be rejected solely because the assessor is unable to locate the taxpayer's return or return information for verification of liability; and

(b)__The taxpayer may not be required to provide a financial statement.

4.__Administrative review.__The assessor shall establish procedures that:

A.__Provide for an independent administrative review of any rejection of an offer in compromise or installment agreement proposal made by a taxpayer under this section before that rejection is communicated to the taxpayer; and

B.__Allow a taxpayer to appeal any rejection of an offer or agreement pursuant to paragraph A to the Superior Court in the county in which the person owing the tax resides or is located.

5.__Attorney General compromise.__After reference of a criminal or civil action arising under this Title to the Attorney General for prosecution or defense, the Attorney General may compromise the tax liability associated with that civil or criminal case.

6.__Rulemaking.__The assessor shall adopt rules regarding the procedures to be followed for the submission and