There is a new welcomed change to the Internal Revenue Manual (IRM) concerning Collection Due Process (CDP) Request deadlines. The old rule was that CDP Requests were determined to be timely when they were received by the correct IRS Office handling Appeals. The change to the IRM now makes clear that timeliness of CDP Requests is to be determined by the stamped postmark on the taxpayer’s envelope. This is an important change because so many see CDP requests were being mailed by taxpayers to the wrong IRS Offices. That caused a delay in receipt of many CDP Requests, often beyond the due date. Now taxpayers can rely on the stamped postmark date for timeliness purposes. CDP Requests are very important and must be timely to secure vital IRS Appeals rights.