Letter 5157
Taxpayer Protest 30 Day Letter: Letter 5157, Non-docketed Acknowledgement & Conference
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View our interactive tax map to see where you are in the tax process. It could help you navigate your way through the IRS.
This is a 30 day notice, please enter the date of your notice so we can help you determine how much time you have left to pay
This letter is used in Appeals as an acknowledgement and conference letter based on your appeal of an IRS determination. It may include case specific information, provide a preliminary review summary, identify items to provide in advance to the Appeals technical employee and provide information on obtaining representation.
This notice or letter may include additional topics that have not yet been covered here. Please check back frequently for updates.
The IRS’s has sent your case to the Office of Appeals based on your written request for a conference.
The IRS proposed changes to your return or didn’t accept your claim for refund or credit. You don’t agree with some or all the proposed changes. Or you don’t agree with a disallowed refund or credit, therefore, you requested a conference with the Office of Appeals.
Be prepared to discuss all the IRS positions with which you disagree and how you understand the facts and law for each issue. Promptly respond to any requests for additional information or documentation.
Your options
If you think you’ll have trouble paying your taxes or will cause economic hardship, it’s helpful to know what your options are to address your tax debt.
Understanding your notice or letter
IRS.gov has resources for understanding your notice or letter.
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If you still need help
The Taxpayer Advocate Service is an independent organization within the IRS that helps taxpayers and protects taxpayers’ rights. We can offer you help if your tax problem is causing a financial difficulty, you’ve tried and been unable to resolve your issue with the IRS, or you believe an IRS system, process, or procedure just isn’t working as it should. If you qualify for our assistance, which is always free, we will do everything possible to help you.
Visit dev.taxpayeradvocate.irs.gov or call 1-877-777-4778.
Low Income Taxpayer Clinics (LITCs) are independent from the IRS and TAS. LITCs represent individuals whose income is below a certain level and who need to resolve tax problems with the IRS. LITCs can represent taxpayers in audits, appeals, and tax collection disputes before the IRS and in court. In addition, LITCs can provide information about taxpayer rights and responsibilities in different languages for individuals who speak English as a second language. Services are offered for free or a small fee. For more information or to find an LITC near you, see the LITC page on the TAS website or Publication 4134, Low Income Taxpayer Clinic List.
Related Letters
Taxpayer Protest 30 Day Letter:
Letter 5157, Non-docketed Acknowledgement & Conference;