It's well known that smooth embedded submanifold in $\Bbb{R}^n$ locally a level set (and locally is a graph), as in the thread Is every embedded submanifold globally a level set? setting up.
What if we consider only topological submanifold in $\Bbb{R}^n$? For the "locally graph" statement I see rectangles is a counterexample for the corner point cannot be locally graph. But for the "locally level set" statement I find no obivious counterexample.