Let's keep in mind that the 1099-R issuer often doesn't know what happened after funds were disbursed.

"A statement of explanation is needed, which I filled out explaining the taxpayer's situation."

You typically fill in the worksheet and put the proper codes, not just what you see on the 1099-R. You seem to be describing a rollover, which means a distribution (1099-R) and then a "reinvestment" (Form 5498 for the money in). But you mention two 1099-R? Is there no 5498? That helps confirm what happened.

I noticed the amount of $7500, which is the contribution limit for your taxpayer, which might be coincidental, but you told us code J:

"If a rollover contribution is made to a traditional or Roth IRA that is later revoked or closed, and distribution is made to the taxpayer, enter in boxes 1 and 2a of Form 1099-R the gross distribution and the appropriate code in box 7 (Code J for a Roth IRA)."

And code 8:

"Code 8: Corrective refunds taxable in current year. Use for corrective distributions of excess deferrals, excess contributions, and excess aggregate contributions, unless Code P applies (taxable in prior year)."

I would ask for account statement(s). Something here doesn't match the scenario you gave. And this assumes there is not yet another action she took? You want to confirm where the money is, now. If that was a full distribution, and the first error resulted in closing the Roth, then there might be a new Roth account with the return of the funds, but that should not result in two 1099-R. And with a new account will be another new 5-year clock.