Self-employed don't get paid through payroll; it's not Salary.

"he told the bank she would like to pay the taxes every year"

There are no taxes. What is that in regards to? Is that Form 5498?

"Do I need to remove this from her total income? How is she to pay the taxes on this or do I even need to add this?"

What are you asking about: RMD? How old is your client in 2022? There is no Roth RMD rule.

Perhaps you need to read about the differences in retirement accounts and Required Minimum Distributions.

Roth IRA is where you put in after-tax money, and then distributions are tax free, as long as the various rules are being met (age, length of time there has been a Roth account in existence, amounts contributed vs converted, etc).