Client is requesting tax relief for 1099R distributions due to COVID 19: one of the 1099R has a code 1 and the other is 1099R with a J code for a Roth distribution.  He was told by the Financial custodian that he can pay the taxes on one over a period of time (averaging)? Have not been able to find instructions from IRS under the Cares Act for either one  Please help!