Will IRS Ever Waive the 6% Excise tax for Good Cause?

In a Trustee to trustee transfer of my $15K Roth a couple years ago it became a Traditional IRA partly by my mistake. I only caught it recently and have read here 2 options. One is to get the bank to change it by recoding reporting forms, and open a Roth for the money. Or to possibly submit self certification of missing the 60 day rule to make a Roth correction on a roll over (not sure of language on this). Though of course it was not intended to be a Roth roll over.
I am aware the of the 6% excise tax if the funds are considered excess contributions in a TIRA. Even if either of the 2 above options could be done, would the IRA still want 6% excise tax for each year the excess contribution remained in the TIRA? Or can they be waived? Does IRS allow for option one if the bank maintains none of the error was theirs?
I am expecting a battle to get bans to fix this. So if the excise tax is due even with a bank fix, it may be pointless to try, except to keep the Roth rather than TIRA.

I went to a CPA , but he never fixed this problem before. But he thought since I didn’t intend to make a TIRA contribution, this could be fixed rather than treat it as excess contributions. Since I can clearly show the source of funds was from a Roth, he thought the IRS may be able to pull some strings to correct this with the banks. He said there may be fees to pay. Not sure if he meant bank or IRS fees. But that sounds too optimistic from what I have read in this forum.

Is a Personal Letter Ruling what would be needed to” get the IRS to pull some strings”. If that is what is required, then the high cost for such a letter likely leaves that out any way. So i am looking into carrying it forward each year I made no IRA contribution until the excess is used up if nothing else.

So is fixing this with the IRS through a CPA and bank realistic considering the dollar amount involved? In my situation, would such a fix if successful eliminate the 6% excise tax? This is not at all clear to me from everything I read in this forum.
ANY advise is greatly appreciated.
Thank You.



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