The CP87A notice from the IRS has absolutely nothing to do with your daughter's return in any way, shape, form or fashion. It's only addressing "YOUR" return, and that's it.
The IRS is saying that **YOU** ***PERSONALLY*** are not qualified to claim your daughter as a dependent, because someone else claimed your daughter as a dependent on their tax return.
Are you not married to the father of your daughter? If you are married and you filed as Married Filing Separate, then only one of you can claim the child as a dependent. If not married and you filed as single or head of household, then it "sounds" like the father may have claimed her as a dependent on his tax return. If so, then both you and the father received the CP87A notice. So one of y ou needs to "PROVE" to the IRS that you are qualified to claim your daughter as a dependent.
