IRA

Goes from owing $16,000 to $14,000 

With no earned income, there is no eligibility for this type of contribution. As noted, if it also was deducted, that would be amended.

Taking it one year at a time, in sequence:

Why was a contribution made for 2019? Perhaps they are overlooking something that qualifies.

And was it made in 2019 or, more typically, a tax person tells them to make this by April 2020 (for a year, but in the next year).  If the same thing happened for 2020, paid in 2021, then you could attribute the contribution made in April 2020 really is for 2020 tax year. Continuing, the contribution in April 2021 would be for 2021 tax year. And now you are in 2022.

Even if it was deposited in 2019, you can still attribute it to the next year (paying penalty on the excess). Then, an amount deposited in 2020 would be excess (as a double deposit) and attributed to the next year. Then, there is the chance to "use it" as long as there is the eligibility.

https://smartasset.com/retirement/how-to-handle-excess-ira-contributions