Client received Form 1099 R, Taxable amount of distribution is $197K, Dist. code is 1 Early withdrawl     He is Not 55. Have checked all exceptions to early distribution and he doesn't qualify for any.  Even though he had $39K federal income withheld, he still owes $26K in taxes because he has employment income   Is there any provision, brake, law or anything to reduce that $ 26K?    

I would appreciate any input that your experience can answer ..... thanks