Page 126 of the Rules Compendium has the "Difficulty Class by Level" table.
It reads:
"The skill entries in this chapter give sample DCs for common uses of the skills. Some DCs are fixed, whereas other scale with level. A fixed DC represents a task that gets easier as an adventurer gains levels. By the time an adventurer reaches epic tier, certain tasks become trivial. In contrast, a DC that scales with level represents a task that remains at least a little challenging throughout an adventurer's career.
"The Dungeon Master can use the suggested DC for a task or set one using the Difficulty Class by Level table. The table provides DCs at each level for three categories of difficulty: easy, moderate, and hard. When chosing a DC from the table, the Dungeon Master should use the level of the creature performing the check, unless otherwise noted."
So based upon that, it seems that the DC should be set based upon the level the party/character attempting the task.
But really, the DM sets the DC at whatever they think is appropriate. That table is just a guideline for these things. If the DM wants it harder, set the DC higher. And vice versa. As long as the DM doesn't intentionally work to "screw over" the players, then whatever DC is set will be just fine. And a good DM will pay attention to how the players respond to the difficulty of the skill checks and adjust them in the game (overall) accordingly.
I use the table to set the DC for most of the skill checks in my game. And they tend to work just fine. But if I find that players are feeling like things are too challenging and are getting discouraged, I'll tweak them down a bit. Or if I want to make sure that only the most highly skilled players can succeed, I'll tweak them up.
I think the most important thing to to provide DCs that make sense in terms of what you want out of a skill check. Half the time I don't even use skill checks for easy things. I will award a success to players that are trained in a given skill much of the time.