The tuition and fees deduction for 2018 was not available when we were preparing 2018 returns.  However, in December 2019 it was extended for all of 2018.  I amended my client's 2018 return 2 weeks ago to claim the tuition and fees deduction. He receive a letter from the IRS saying it was disallowed and that "We can't allow your claim".  No explanation. Is the IRS prepared to accept 2018 amends for tuition and fees?  Any idea why it was disallowed?