The 1098-T is only an informational document. The numbers on it are not required to be entered onto your tax return. However receipt of a 1098-T frequently means you are either eligible for a tuition credit or deduction or possibly your student has taxable scholarship income.
You claim the tuition credit, or report scholarship income, based on your own financial records, not the 1098-T.
No, do not file and attach a statement. Those go nowhere at the IRS. Save your proof if you ever are contacted by the IRS (unlikely).
