It isn't "recontribution." It's Rollover. The three-year Rollover provision was extended for covid distributions. Your taxpayer, for their Second distribution, was supposed to follow the 60-day rule.

Try this topic:

https://www.irs.gov/retirement-plans/retirement-plans-faqs-relating-to-waivers-of-the-60-day-rollove...

That includes the waiver provision. I would think the covid rules were confusing enough to typical taxpayers that this would be granted. You won't know if you don't try.