TC 570 vs. TC 971: The “Freeze and Notice” Combo

One of the most unsettling transcript patterns taxpayers see is a TC 570 followed shortly by a TC 971. The refund stops, a notice is issued, and uncertainty sets in.

This pairing is not random. It is a coordinated system action.

Understanding TC 570 and TC 971 on transcript explains why the IRS froze your refund, why a letter is on the way, and how to tell whether the issue is automated or manually triggered.

What TC 570 Means by Itself

TC 570 is a refund freeze.

It tells you:

• The IRS identified a discrepancy
• Refund issuance is temporarily blocked
• Processing may continue, but payment cannot

TC 570 does not explain why the freeze exists—only that one is active.

What TC 971 Means by Itself

TC 971 means “Notice Issued.”

It indicates:

• The IRS generated an official letter
• Additional explanation or instructions are being mailed
• The system logged taxpayer communication

TC 971 is informational, not punitive.

Why TC 570 and TC 971 Often Appear Together

When these two codes appear together, it usually means:

• The IRS froze the refund (TC 570)
• The IRS is required to notify you (TC 971)

This is standard procedure when a discrepancy requires taxpayer awareness.

How to Tell Automated Holds from Manual Action

The dates on the codes matter more than the codes themselves.

Same Date on TC 570 and TC 971

If both codes share the same date:

• The hold is automated
• The notice was system-generated
• No human agent intervened yet

These are typically routine verification or matching issues.

TC 971 Dated After TC 570

If TC 971 appears days or a week later:

• A human agent reviewed the account
• The notice was manually added
• The case escalated beyond automation

This distinction helps predict resolution timelines.

Common Reasons for the Freeze-and-Notice Combo

This pairing often appears due to:

• Income or withholding mismatches
• Credit verification (CTC, EITC, ACTC)
• Identity-related questions
• Prior-year balance or offset issues

The letter tied to TC 971 explains which category applies.

Why the IRS Sends the Notice After the Freeze

The IRS freezes first to:

• Prevent an incorrect refund
• Preserve account integrity
• Stop payment before release

The notice follows to explain next steps—sometimes after the freeze is already in place.

What the Letter Usually Contains

Depending on the situation, the notice may:

• Request documentation
• Explain an adjustment
• Ask you to wait
• Provide appeal or response instructions

Not all TC 971 notices require action, but all should be read carefully.

What Happens Next?

After TC 570 and TC 971:

• The IRS waits for verification or response
• Automated holds may clear on their own
• Manual cases require processing time

Once resolved:

• A TC 571 (freeze released) may post
• Refund processing can resume
• TC 846 may follow if no other issues exist

What You Should and Should Not Do

You Should:

• Wait for the notice tied to TC 971
• Read it fully before responding
• Check transcript dates for automation clues

You Should Not:

• Refile or amend immediately
• Call the IRS before receiving the notice
• Assume an audit without confirmation

Most freeze-and-notice cases resolve without enforcement.

Seeing TC 570 and TC 971 on transcript means the IRS paused your refund and told you why.

• TC 570 stops the money
• TC 971 explains the reason
• Matching dates suggest automation
• Delayed dates suggest human review

This combo is not a dead end—it is a checkpoint.