Mom and Dad cut a check to the school for the cost for the whole semester [but] some of those expenses may not qualify.

If you do have a balance due, the IRS has an installment plan. If you ignore it, it's just going to continue to accrue.

I have done those for people who have received those letters and they find out they have a refund.

Most people aren't aware of that deduction. With all of the [tax law] changes, sometimes the word doesn't get out to people.

my mom and dad, the upbringing we had.

Mom [Valerie] and Dad would like to be around their grandchildren.