Deductions & credits

This discussion is moot.

IRS is going to go by what they told you in the letter.

 

If you did not get what IRS says they  sent you, you have to consider it missing.

You can report a missing payment to the IRS .

follow instructions here:

https://www.irs.gov/faqs/irs-procedures/refund-inquiries/refund-inquiries-0