A client received IRA distributions in late December, 2009. He rolled the money in January, 2010. The companies involves issued 1099s and 5498s respectively in 2009 and 2010. IRS sent him a notice that he owed taxes on the 2009 distributions. He sent the explanation that the rollovers straddled two calender years. He included copies of the 1099s and 5498s, copies of checks, statements, etc - basically, everything to prove that the rollovers were done within 60 days except original documents (only copies). IRS rejected his claim and stated that the year on the 1099s and 5498s must match. The companies involved said they must report for the year the money was distributed/received. IRS is demanding payment of a bunch of mpney - a big bunch. Any suggestions on how to proceed?