"Did the 1099-R payor code it incorrectly?"

That is for the "money out" side. They are not responsible for the "money in" side. The client should have a 5498 (money In reporting) and be able to answer your question for what was done.

Is this from a retirement plan to a Traditional IRA? Is this a conversion? Is this Roth 401(k) to Roth IRA? More details would be helpful.