"He had actually taken out $50,000.00 from his IRA in October 2020 for personal reasons and made a contribution of $50,000.00 in November. I have the Documentation."

Did he take out $50,000 net and there was withholding, and then he only put in a contribution (which you should be able to treat as a rollover contribution) of the $50,000 net not the gross distribution?

Check the math.