Nor does it show how much of the distributions went to QCD's.  IRS can choose to audit a sample of returns that show a rollover property reported (Line 4a with total, Line 4b with taxable) but it does not use the CP-2000 program for that. If the taxpayer just ignores the 1099-R and shows nothing on the return, a notice will be generated.  

Some common sense is needed here, on IRS capabilities for document matching.  And you can find in the Internal Revenue Manual 4.19.3.8.10.4 (10-07-2019)
Rollovers, the instructions for examiners to look at the 5498 (with no instructions, to correspond with the taxpayer asking for payment dates).  One glitch that may occur is if the distribution is in one calendar year and the 5498 deposit doesn't show up until the following year:

1. Taxpayers may partially rollover retirement plans reported on Form 1099-R. Consider a distribution to be partially rolled over when all the following apply:

   1. the taxpayer enters the "GR/A" amount on the gross return lines,

   2. a lesser amount on the corresponding taxable line,

   3. a 5498 IR is present with the literal "ROLVR" or "FMV" in the INCOME TYPE field AND

   4. has an amount that ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    

2. If a 5498 IR with either "ROLVR" or "FMV" is not present to substantiate the rollover (see (6) above), consider the Form 1099-R distribution partially U/R when the taxpayer enters the GR/A amount on the gross return lines, reports a lesser amount on the corresponding taxable return lines.