You have the transcript. What is it telling you?

Four transcript types answer different questions — Account for what actually happened to a module, Wage & Income for what was reported to the IRS, Record of Account for both combined, and Return for what was originally filed — so pulling the wrong one is the single most common reason a transcript read goes nowhere. Once you have the right one, a module reads left to right: date, transaction code, dollar amount, and the Document Locator Number that tells you where the entry came from.

Two codes get misread more than any others. TC 161 and TC 167 both reverse a penalty, but the axis that matters is WHO removed it — a systemic reversal reads differently from a manually-approved one. TC 971 is a marker code, not an action on its own; its meaning depends entirely on the Action Code that rides with it, and AC 995/996 (penalty relief) is the pair this hub cares about most.