I also had 2 clients receive the same letter.  It seems the IRS is trying to second guess the preparers.  Generally speaking it happens when Junior does not qualify for any education credit so the IRS does not know they were a full time student for parts of 5 months.  So we click they are specified student but somehow that does not get transmitted with e-file.  So we are doing it Intuit's way but Intuit is not transmitting what we intended.