An important change to taxpayer’s IRS Collection Due Process (CDP) Appeals rights is coming soon to the IRS Internal Revenue Manual (IRM). Because of the importance of filing Form 12153, Request for IRS Appeals consideration, to the “correct” address and the confusion that can be caused by IRS Notices with multiple addresses, on July 6, 2020, the IRS provided interim guidance to determine the timeliness of CDP Hearing Requests. The guidance was issued to match the recommendation in Program Manager Technical Assistance 2020-002, which suggested that the IRS will deem Form 12153 as timely filed so long as it was sent to “one” of the addresses in an IRS notice, even if it is the wrong address. This approach will be applied for all CDP hearing requests as of July 6, 2020, as well as any request that was open in inventory on that date. The IRM will be updated by July 6, 2022, and include this provision in IRM Section 18.104.22.168.2.