You didn't mention where you're seeing that or provide any context so I have to guess a bit. Are you looking at codes on your IRS tax transcript? If so, someone familiar with that will hopefully assist you in this thread during the day to explain its significance. And if a transcript, what tax year?
yes transcript codes. And 2026. Just wondering if I need to worry because I also got a code 810 and 811 and that says refund frozen and then refund freeze removed so I don’t know if there is any issues that I need to worry about
An Internet search reveals a transcript 971 code can mean the IRS has sent or is about to send a notice regarding your tax account. In a search the adjacent "CP 0075" could mean a CP75 letter asking for documentation of something in your return, possibly related to a tax credit, such as EIC, ACTC, etc. If you receive an IRS notice/letter, it should have instructions on how to proceed, as well as a phone number if you need to phone the IRS for more info.
If you have an IRS online account, you can log in and go to the notices & letters section to see if it shows any notice/letter that was sent or about to be sent.