Mine was just as bad. I used PB blaster for a few days and vice grips to get the nuts off. Chisel and hammer also to loosen it at the beginning. But just do the O2 sensor.
Yes, soak the bolts in penetrating oil a few days before you do it. That stuff works wonders. If you need the part number for the sensor then refer to the link in the Tutorial+Doc reference thread.
Thanks T4R2014,
I have a Denso 4154 on the way for 48.93 shipped from RockAuto.
Wow. Good price. I didn't think they would be cheaper than Amazon.
Kroil worked better for me, available at amazon.com; I used PBblaster for weeks and no success (on my fuel filter, looked about the same).