Definition
Transaction Code 971. A multipurpose miscellaneous action code. The specific action is determined by the Action Code (AC) that follows it. Common examples: TC-971 AC 524 (lien filing), TC-971 AC 641 (passport certification), TC-971 AC 643 (passport decertification).
What it means for a resolution case
Never treat TC-971 as a generic note. Read the AC. Passport certification (641) and CDP/lien ACs change urgency and the client conversation.
Related codes
Where RESO uses it
Core Discovery reads these postings from Account transcripts and surfaces them as findings — not as a raw code list. The ledger stays Tier IRS. Client memory does not overwrite it.