So, being inspired by the new information, I decided to make one tax return easier just now.  For one client, a 1099R seems to be missing so I asked the client. He gave me the 1099B instead.  So, I had a choice:  ask again or finish the tax return. Knowing that the 1099R might be missing, I decided to finish the tax return.  

An IRS notice is on him; I'm not to blame as I asked him for it.  

And I can finish his return without the time and complication of calling him again. (He is hard of hearing so might not have heard me accurately but it is March 21 and I don't have time.  So it is not a good time for my best client service.)