publication 971 refers to when a spouse may be relieved of what is due, including taxes and penalties, in relation to a joint tax return. This relief includes innocent spouse relief,. aug 16, 2024 · irs code 971 on your transcript means that the irs has sent you a notice, generally indicating that more time or information is needed to resolve an issue. Different dates between these. in simple terms, irs code 971 signals that changes or delays are occurring involving your tax return, which may affect your refund payment…