In this video, I discuss IRS Collection Due Process Requests (CDP) for IRS Appeals. There is a new taxpayer-friendly change to the Internal Revenue Manual, IRM, concerning the timeliness of CDP Requests for IRS Appeals consideration. If you’re facing an IRS proposed collection action, like a bank levy, watch this video to ensure you timely file an IRM Form 12153 and appeal it. I hope you find this video helpful along your IRS journey.