IRS Code 971: Miscellaneous Transaction (often "Notice Issued")
IRS code 971 is a general-purpose code; on most transcripts it means the IRS took an action on your account that it describes on the same line, very often "Notice issued" (a letter was mailed to you). The description next to it is what tells you what happened.
What code 971 actually means
Document 6209 lists 971 as a "Miscellaneous Transaction" that performs different actions depending on an internal action code. That is why 971 lines carry a short description. The Taxpayer Advocate Service's transcript examples show a 971 labeled as a notice issued.
IRS procedures use 971 for many purposes: recording that a notice or letter was sent, marking a return for identity-verification review, noting that an amended return was received, showing that a return was selected for additional review (which can add one or two processing cycles), or changing a direct deposit to a paper check. Some 971s have no effect on your refund at all.
A 971 is not an audit by itself. When it appears with a 570, it usually means the IRS placed a hold and mailed a letter explaining why. The letter, not the code, tells you whether you need to act.
What to do next
- 1Read the description on the 971 line. If it says a notice was issued, watch your mail and keep the letter when it arrives.
- 2If the letter asks you to verify your identity (5071C, 4883C, or 5747C), use only the method on the letter, such as IRS.gov/VerifyReturn for 5071C.
- 3If the letter is a CP05 or Letter 4464C, the IRS says no action is needed and asks you not to call until 60 days after the notice date.
- 4If a letter asks for documents, respond by the deadline. A tax professional can help you read the letter alongside your transcript; we offer a free consultation.
Codes it often appears with
Hold placed; the 971 letter usually explains why.
A 977 can be generated when certain 971 actions record an amended return.
An adjustment, often followed by a notice explaining it.
Refund issued after the matter is resolved.
Letters that often go with it
- CP05 — Refund Hold — Return Under Review
- Letter 4464C — Return Under Review Before Refund
- Letter 5071C — Identity Verification Required
- Letter 4883C — Identity Verification — Phone Only
- Letter 5747C — In-Person Identity Verification Required
- Letter 12C — Information Needed to Process Your Return
Common questions
What does code 971 "notice issued" mean?+
It means the IRS mailed you a notice or letter on or around that date. The letter explains the action and whether you need to respond.
What does 570 and 971 together mean?+
Usually that the IRS placed a hold on the account and mailed a letter about it. Common examples are income verification (CP05, 4464C) or identity verification (5071C, 4883C, 5747C).
Is code 971 bad?+
Not necessarily. 971 is a general code used for many routine actions, such as recording that a notice was sent or that an amended return was received.
My transcript shows 971 but I never got a letter. What now?+
Allow time for mail delivery. For CP05 and 4464C reviews, IRS procedures say to allow 60 days from the issue date before expecting either a new notice or a refund.
Checked against IRS primary sources — see how we source these guides. Transcripts show what has posted, not every action in progress; notices mailed to you and your IRS online account are the controlling record.
Other transcript codes
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