A 457(b) plan is an employer-sponsored, tax-favored retirement savings account. Also known as a deferred compensation plan, it's offered to state and local government employees such as police officers, firefighters, or other civil servants. Was this 457b your plan? Or was it a contribution to another individual on your behalf?
Contributions made by an employer to a 457b are tax deferred. If this was their payment to you in lieu of cash, it is not a taxable event.