My client submitted a 1040X for 2016 to include his wife college expenses. The IRS responded saying there are no records of a 1098 form in our system. The client informed me that, at the time, his wife did not have a SSN and he paid the expenses in cash and misplaced the receipts. Should we respond to the IRS explaining the situation or do nothing? Does IRM 220.127.116.11.1 apply to this situation where a reply is not necessary? Thanks!