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Published:   |   Last Updated: October 23, 2024

Letter 5157

Taxpayer Protest 30 Day Letter: Letter 5157, Non-docketed Acknowledgement & Conference

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Important

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

You have [days number] days remaining to remit payment.

Please send payment immediately or contact the IRS at 1-877-777-4778

You are [days number] late to remit payment.

Please send payment immadiately or contact the IRS at 1-877-777-4778

Overview

This letter is used by the IRS Independent Office of Appeals (Appeals) as an acknowledgement and conference letter based on your appeal of an IRS determination.  It may include information about how to schedule a conference, case specific information, provide a preliminary review summary, identify items to provide in advance to Appeals and provide information on obtaining representation.

I need more information

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About Appeals

Appeals will not raise new issues and will focus dispute resolution efforts on resolving the points of disagreement identified by the parties. The Appeals process is not a continuation or an extension of the examination process. The discussion of new or additional authorities (e.g. court cases, revenue rulings or revenue procedures) that support a theory or argument previously presented does not constitute consideration of a new issue.

If you submit new information or raise new issues requiring additional analysis, Appeals will generally refer the case to the originating IRS office for consideration of the new information. You will receive the originating office’s comments have an opportunity to respond, and to continue to pursue your appeal rights.

If you are unfamiliar with the Appeals process and your appeal rights, you may be interested in reading the following IRS publications:

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What does this mean to me?

The IRS’s has sent your case to the IRS Independent Office of Appeals (Appeals) based on your written request for a conference. 

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How did I get here?

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 IRS Independent Office of Appeals.

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What are my next steps?

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.

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Additional Resources

General Resources

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If you still need help

The Taxpayer Advocate Service is an independent organization within the IRS. TAS helps taxpayers resolve problems with the IRS, makes administrative and legislative recommendations to prevent or correct the problems, and protects taxpayer rights. TAS helps all taxpayers (and their representatives), including individuals, businesses, and exempt organizations. You may be eligible for free TAS help if your IRS problem is causing financial difficulty, if you’ve tried and been unable to resolve your issue with the IRS, or if you believe an IRS system, process, or procedure just isn’t working as it should.

TAS has offices in every state, the District of Columbia, and Puerto Rico. To find your local advocate’s number:

Low Income Taxpayer Clinics (LITCs) assist individuals whose income is below a certain level who need to resolve tax problems with the IRS. They also provide education, outreach, and information on taxpayer rights to individuals who speak English as a second language. LITCs represent taxpayers in disputes before the IRS and courts and help taxpayers respond to IRS notices and correct account problems. Services are offered for free or a small fee. LITCs are independent from the IRS and TAS. For more information or to find an LITC near you, see the LITC Page or Publication 4134, Low Income Taxpayer Clinic List. You can also request Pub. 4134 by calling 800-TAX-FORM (800-829-3676).

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The taxpayer Bill of Rights is grouped into 10 easy to understand categories outlining the taxpayer rights and protections embedded in the tax code.

It is also what guides the advocacy work we do for taxpayers.

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