<prompt> Human: I have a notice from the IRS saying I incorrectly took an education credit in 2013. My school didnt have the documentation for that year 1098T. I did attend school that year - just the spring semester but I paid tuition for that year December 31st, 2012. So I have a 1098T for 2012. My question is - What is the correct action to take here? Do I go ahead and pay the IRS as I also did not take an education credit in 2012? Could I amend my 2012 return and have the amount I owe cancel out for 2013? I did call the IRS and the woman just said I need to send in a statement saying I was a student in 2013. My school said that they would only provide a 1098T in the year I paid tuition so I would never have one for 2013.  <response>: Almost identical thread hereYour reply to the CP 2000 falls into one of three categories:Agreed: The IRS Very Old Computer VOC is 100 correct and you agree with all of the proposed changes. If this is the case, respond to the notice and pay the amount due, or pay the largest amount you can afford, by the notice due date. You can generally request a payment plan for any part of the balance due you cant pay in full.Disagreed: The Service is 100 wrong, you owe no additional tax, and you can prove why by responding with written substantiation on or before the timeframe on the notice.Partially Agreed: Part of the proposed assessment is correct, but its less than what IRS states. You can prove why by responding with written substantiation, a corrected 2013 Form 8863 and you pay the correct tax amount with your response. If the Service agrees with your response, you will receive a bill for the revised interest due.If you have any questions about the CP 2000, the math on the CP 2000, or what to submit in response, call the toll-free number on the notice. If you understand the notice, you determine the notice is 100 correct or you cant substantiate the Partially Agreed response, but you need a payment arrangement, call 1-800-829-0922 M - F 7am - 7pm and speak with a representative. They will verify your identity and research your account. You should still submit the appropriate written response to the notice. 