If it's really seized, impact wrenches and oil and whatnot won't really work, will they? It's become one piece of metal, welded between the threads in areas. It has to be cut off.
I had an unpleasant experience with this. I had mounted my bucket edge with stainless bolts and nuts, and I had used fine threads to make them less likely to work loose. Big mistakes -- I just didn't know. Similar metals are prone to seizing, and stainless is more so than most. I was dismounting, loosening one of these nuts. It was turning very easily, spinning off with my fingertips, and was halfway off (meaning only half of the nut's threads were still engaged. Then it got a little stiff to turn. Stiffer. Even stiffer. I had to put a wrench on it, and only got another turn. I would up with my 1/2" drive breaker bar with a pipe over the handle, and only got a little further. Finally I used a right angle grinder to take it off the hard way.