L2tp Session forming, but no tunnel created.

Two cisco routers For some reason they establish a session but not a tunnel. The session says:

LocID RemID TunID username, Intf/vcid, Circuit State Last Chg Uniq ID 1 2 n/a 1, Gi0/1 Est 3d19h 0

The "show l2tp tunnel" displays:

%No active L2tp tunnels

R1:

Interface GigabitThernet0/0 ip address X.X.X.X 255.255.255.224 duplex auto speed auto no cdp enable

Interface GigabitEthernet0/1 no ip address duplex auto speed auto xconnect X.X.X.X 1 encapsulation l2tpv3 manual pw-class TEST l2tp id 1 2

pseudowire-class TEST encapsulation l2tpv3 protocol none ip local interface GigabitEthernet0/0

R2:

Interface G0/0.147 encapsulation dot1q 147 xconnect x.x.x.x 1 encapsulation l2tp manual pw-class LVC l2tp id 2 1

pseudowire-class LVC encapsulation l2tpv3 protocol none ip local interface Loopback147