My client received a 1099-R that showed a code of (7), which is the code for "Total Distribution".  In fact, the $140,000 was a roll-over.  When she called the issuer for a corrected 1099 she received a form 5498. I had filed an extension for her and she paid the tax without including tax for the $140K.  I then called the issuing company, they told me that the Form 5498 was the correct form and they would not issued a corrected 1099-R.  My problem is that I know the IRS has a 1099-R showing a total distribution that is taxable, so the 5498 would do no good if it were not matched somehow.  My solution could be to file her return showing tax on the $140K, then file an amended return and......???  Don't know what to do without causing a big mess.