What is code 971 on irs transcript?

As an AI language model, I do not have up-to-date information about IRS transcript codes. However, based on previous data and resources, code 971 on an IRS transcript is an indication of a notice being sent to the taxpayer. This could be a refund offset notice, payment arrangement request, or a request for additional information to process the tax return. It is recommended that taxpayers contact the IRS directly to discuss any codes or issues appearing on their transcript.

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