Notices and other actions

IRS code 972: Earlier action reversed

An earlier 971 action was reversed.

What code 972 means

Code 972 reverses a 971. Many 971 action codes are also used with 972 to undo that specific action, such as a pending installment agreement (action code 043).

Codes often seen with 972

• 971 Notice issued or other action The IRS recorded an action on your account. The line's description says which, for example Notice issued.

Source

IRS title: Reverses Amended/Duplicate Return XREF TIN/Tax Period Data (Document 6209, Section 8A, page 8A-37).

• IRS Document 6209 (2023), Section 8A: Master File Codes
• IRS Document 6209 (2023), Section 8C: TC 971 Action Codes

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Decode a cycle code

Turn an 8-digit cycle like 20261505 into the posting week and day.

More notices and other actions codes

• 971 Notice issued or other action
• 960 Authorized representative added

See all 39 transcript codes

TTOC Finder is independent and isn't affiliated with the IRS. This page explains what the code means in general. For your own account, check your IRS online account or Where's My Refund?