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Published:   |   Last Updated: August 10, 2023

Letter 5157

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

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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

Letter 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.

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:

This notice or letter may include additional topics that have not yet been covered here. Please check back frequently for updates.

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.

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.

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.

Where can I get additional help?

Your options

Understanding your notice or letter

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 www.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

  • Letter 4365, FTS Acknowledgement;
  • Letter 3792, Appeals Conference for Innocent Spouse Relief for Requesting Spouse;
  • Letter 4993, Appeals Transfer

Taxpayer Rights

The Right to Appeal an IRS Decision in an Independent Forum

Taxpayer Rights

Where am I in the tax system?

Taxpayer Protest 30 Day Letter:

Letter 5157, Non-docketed Acknowledgement & Conference;