Hey qbteachmt... thank you for your response!

I did feel stupid for even asking this question yesterday. I was able to talk to someone yesterday and realized that the 1099-B proceeds cannot be "rolled over." I know now that a retirement account distribution will never be reported on a 1099-B. (Again, I feel stupid for posing this question.) 

Ultimately, the client cashed out the investment and the retirement account. She received two checks made payable to herself, which she then deposited into her checking again. Then she opened a traditional IRA and deposited all the funds into it. After researching this matter yesterday, it seems that is within the 60 day rule for the indirect IRA rollover, but that she will have an excess contribution for the other. Since she is over 50, she should have added no more than $7,000 to the IRA rollover. 

I'm going to call her today and advise her to take the excess contribution out of the IRA before filing the return.