Taxprohere
Level 7

May be a long shot and this Revenue Procedure might provide relief if the TP 'would have' rolled it over if the house purchase fell through, could have resorted to that within 60 days, but delayed due to illness.  Some hurdles to meet, and needing to roll it over, and might be no excuse for waiting til now.

 https://www.irs.gov/pub/irs-drop/rp-20-46.pdf.

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