Let $M$ be a smooth $n$-manifold with or without boundary. If $(X_1,\cdots,X_n)$ is a linearly independent $n$-tuple of smooth vector fields along a closed subset $A\subset M$, how to show there exists a smooth local frame $(\tilde{X_1},\cdots,\tilde{X_n})$ on some neighborhood of $A$ such that $\tilde{X_i}|_A=X_i$ for $i=1,\cdots,n$?
How to show there exists a smooth local frame $(\tilde{X_1},\cdots,\tilde{X_n})$ on some neighborhood of $A$ such that $\tilde{X_i}|_A=X_i$?
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From J. M. Lee's book "Introduction to smooth manifolds" we have the next proposition:
10.12 Let $\pi:E\to M$ be a (smooth) vector bundle. Let $C$ be a closed subset of $M$ and $s:C\to E$ a (smooth) section of $\pi_C:E|_C\to C$. For each open subset $U \subseteq M$ containing $C$, there exists a (smooth) section $\bar{s}$ of $U$ such that $\bar{s}|_C=s$ and $\operatorname{supp}\bar{s}\subseteq U$.
Proof. Let $U\subseteq M$ be an open subset such that $C\subseteq U$. For every $\alpha\in C$ we can find an open subset $V_\alpha\subseteq U$ and a section $s_\alpha:V_\alpha\to E$ such that $s_\alpha|_{V_\alpha\cap C}=s$. The family of subsets $\{V_\alpha\}_{\alpha\in C}\cup\{U-C\}$ is an open cover of $U$, so we can find a (smooth) partition of unity $\{\psi_\alpha\}_{\alpha\in C}\cup\{\psi_0\}$ subordinate to it with $\operatorname{supp}\psi_\alpha\subseteq V_\alpha$ and $\operatorname{supp}\psi_0\subseteq U-C$. For each $p\in C$, $\psi_0(p)=0$ and for every $p\in U$, $\psi_\alpha(p)=0$ except for a finite number of $\alpha$s and $\sum_{\alpha\in C}\psi_\alpha(p)=1$. Let $s_0$ be a (smooth) global section of $U$. Such a section exists: take the everywhere zero section. Hence the section we are looking for is $$\bar{s}:=\psi_0s_0+\sum_{\alpha\in C}\psi_\alpha s_\alpha$$ because for every $p\in C$ $$\Big{(}\psi_0s_0+\sum_{\alpha\in C}\psi_\alpha s_\alpha\Big{)}(p)=\psi_0(p)s_0(p)+\sum_{\alpha\in C}\psi_\alpha(p)s_\alpha(p)=0s_0(p)+\sum_{\alpha\in C}\psi_\alpha(p)s(p)=$$ $$\Big{(}\sum_{\alpha\in C}\psi_\alpha(p)\Big{)}s(p)=1s(p)=s(p)$$ Finally by the properties of partitions of unity the supports of the $\psi$s are locally finite, so $$\operatorname{supp}\tilde{s}=\overline{\operatorname{supp}s_0\cup\Big{(}\bigcup_{\alpha\in C}\operatorname{supp}\psi_\alpha\Big{)}}=\operatorname{supp}s_0\cup\Big{(}\bigcup_{\alpha\in C}\operatorname{supp}\psi_\alpha\Big{)}\subseteq U$$
10.15 If $C\subseteq M$ is a closed subset and $\{s_1,\dots,s_k\}$ are linearly independent (smooth) sections of $\pi_C:E|_C\to C$, there exists a (smooth) reference frame $\{\bar{s}_1,\dots,\bar{s}_k\}$ of some open subset $U$ such that $C\subseteq U$ and $\bar{s}_i|_C=s_i$ for all $i\in\{1,\dots,k\}$.
Proof. Thanks to point 10.12, for any open subset $V\subseteq M$ such that $C\subseteq V$, we can find a set $\{\bar{s}_1,\dots,\bar{s}_k\}$ of sections of $V$ such that $\bar{s}_i|_C=s_i$ for all $i\in\{1,\dots,k\}$. Since this sections restricted to $C$ are linearly independent, they are linearly independent in some open subset $U\subseteq V$ such that $C\subseteq U$ because being linearly independent is an open property. This is because if the sections are linearly independent at a point, its determinant (as a function) isn't zero at that point, so it isn't zero in some open neighbourhood of the point.
This is an exercise in Lee's book on smooth manifolds. Here are some hints to get you started:
$1).\ $ the result follows from this more general result (also an exercise in the same book!): let $\pi : E \to M$ be a smooth vector bundle over a smooth manifold $M$ and $A$ a closed subset of $M$. If $\sigma: A \to E$ is a smooth section of $E|_A$ then for each open subset $A\subseteq U \subseteq M$ there exists a global smooth section $\tilde \sigma$ such that $\tilde \sigma|_A = \sigma$ and supp $\tilde \sigma\subseteq U.$ To show this, follow this sketch:
$2).\ $ Each $p\in A$ has a neighborhood $W_p\overset{wlog}\subseteq U$ such that there is a $\tilde \sigma:W_p\to E$ satisfying $\tilde \sigma _{W_p\cap A}=\sigma$.
$3).\ $ Using $2).$, find a cover of $M$ (the sets will be indexed by $p\in A$ except for one of them, $W_0$ which will be a different but obvious choice) and a partition of unity $\{\psi_0,\psi_{p}\}_p $ subordinate to it.
$4).\ $ Apply the extension theorem for functions to $\psi_p\tilde \sigma_p$.
$5).\ $ Define $\tilde \sigma$ to be the obvious sum, and check that it is the desired section.