taxpayer funds ira april 1, 2008. letter to ira custodian silent re for which year contribution is intended (08 vs 07) taxpayer intended 07 contribution. ira contribution not deductible due to active participation rules. taxpayer reports april 1, 2008 ira contribution on 2007 form 8606 which is filed with taxpayer’s 2007 us tax return. taxpayer later finds out that custodian reports april 1, 2008 ira contribution to irs on form 5498 as 2008 contribution. custodian unwilling to admit error on their part and says it cannot change form 2008 form 5498 filed with the irs. is taxpayer “stuck” with erroneous reporting to irs by ira custodian or can it consider the april 1, 2008 ira contribution as made for 2007?