Code 971 notice can be issued for a very lengthy list of IRS transaction such as when a tax liability has been reduced by the IRS through either relief from innocent spouse, separation of liability or equitable relief, collection actions have commenced or even bankruptcy discharge. It is a very broad category covered by the code 971 and may not even be referring to offsets
806 W-2 or 1099 withholding
846 refund issued.
so using the IRS WMR tool is your refund what was shown on your return?
https://sa.www4.irs.gov/irfof/lang/en/irfofgetstatus.jsp
