971 | Notice issued
This code indicates that the IRS has issued a notice related to the taxpayer’s account.
What This Code Means
Code 971 reflects that a formal notice has been generated and issued regarding the account. The code itself does not specify the content of the notice; it signals that written communication has been sent or recorded. Notices may relate to adjustments, verification requests, examination actions, or account updates. The presence of code 971 does not automatically imply negative action. It represents administrative communication activity.
Where Users Usually See This Code
- On IRS account transcripts
- In conjunction with other adjustment or review codes
- During review of account history
Why This Code Appears
- Account adjustments were made
- Additional information is required
- Review procedures were initiated or completed
- The IRS issued explanatory correspondence
What Typically Happens Next
- The taxpayer receives or has received written notice
- Additional codes may post reflecting adjustments
- Processing may continue depending on context
What This Code Is Not
- It is not a refund issuance
- It is not an examination code by itself
- It does not specify the content of the notice
Troubleshooting Checklist
- □ Review IRS correspondence received
- □ Compare notice date with transcript entry
- □ Monitor transcript for related adjustment codes
- □ Consult official IRS resources if clarification is needed
Notes And Edge Cases
The notice type is usually identified by additional information not shown directly in the code number. Multiple 971 entries can appear for different communications. Reviewing the entire transcript helps determine the context of the notice.