Questionable education credits draw IRS interest

My H&R Block article about how the IRS is questioning education credits by using Forms 1098-T to match against tax returns in the CP2000 automated underreporter program.  The IRS asks for proof that the education expenses have been paid- this sounds more like an audit than an underreporter notice.  This is another example of the IRS questioning more returns using automation.  Here is what to do.