Thank you for your reply.  My client and I will be speaking with Fidelity today regarding this issue then I will know the full story.  

The bottom line is that the client never had $25K.  He presented to me a 1099-R showing "gross distribution" box 1 of $13K with box 7 "distribution code "G" which was rolled over into the Fidelity IRA account in 2019.  This was the only transaction he had with Fidelity Investments regarding an IRA.

Fidelity Investments issued him a 1099-R showing "gross distribution" box 1 of $25K and box 2a "taxable amount" $25K with some federal income tax withheld in box 4 and box 7 "distribution code" 1 [IRA/SEP Simple] X, so here's the problem.  To top everything else off on another statement from Fidelity "Form 5498" it states that they reported $25K to IRS.

My client is going to show me his bank statements today showing where Fidelity wired him 11K as his withdrawal for him to put down on the purchase of a new home (first time home buyer).