Okay, so now we know it was employer 457 account.

Read here for the exceptions, and there also is a link to the 60-day waiver, which your taxpayer might benefit from:

https://www.irs.gov/retirement-plans/plan-participant-employee/retirement-topics-exceptions-to-tax-o...

Please read everything here, including the new part I've added, and then update here if you still have questions.

The first thing to determine is if/when the 60-days expired. Everything else is moot, if there is no legit rollover.

And please stop applying the word "backdoor" to anything here. That's an entirely different process. You seem to treat these activities as synonyms, but they are not. Let me help:

"backdoor Roth, her income is above threshold and IRA contribution are nondeductible)"

The Trad IRA would be made as nondeductible if you are taking advantage of the Backdoor provision. That's because the person can't contribute to a Roth based on income thresholds, but your taxpayer is not making a contribution. This entire scenario is not Contribution. It's not New Money. That's also why income levels have nothing to do with your taxpayer's scenario. All of this is misleading for the issue: backdoor, nondeductible, contribution, and income levels. Those are for an entirely different situation.

Your taxpayer has funds from an employer, and you are trying to determine if they were handled properly for distribution, rollover and conversion. These three words: distribution, rollover, conversion.