I have client who rolled his non qualified annuity into an IRA.  The 1099 show cod 7D and that the distribution was 172,000 and 72,000 was taxable.  My client did a bank to bank transfer of this annuity when it matured to JP Morgan and it was deposited into an IRA.  From what research I can find this can't be done.  I am at a loss.  The program shows even though the money was rolled over the 72,000 is still taxable.  Any help will be much appreciated