Since the student is not a dependent on someone else's tax return and the qualified education expenses were paid by someone other than the student, the student can claim those education expenses paid on their tax return.
See IRS Publication 970 Tax Benefits
for Education, pages 18 and 19 (Example on page 19) - https://www.irs.gov/pub/irs-pdf/p970.pdf#page=18
Expenses paid by others
. Someone other than you,
your spouse, or your dependent (such as a relative or former
spouse) may make a payment directly to an eligible
educational institution to pay for an eligible student's qualified
education expenses. In this case, the student is
treated as receiving the payment from the other person and, in turn, paying the institution. If you claim an exemption
on your tax return for the student, you are considered
to have paid the expenses.
Since you received a CP2000 Notice from the IRS you will need to call the phone number listed on the notice to find out exactly what is needed by the IRS for the education expenses proof of payment.
See IRS website for a CP2000 Notice - https://www.irs.gov/individuals/understanding-your-cp2000-notice
