There seem to be a mix of concepts here, so let's review.

The SECURE Act changed the RMD age. The CARES Act waived RMD for 2020.

Someone taking Required Minimum Distributions (RMD) means they hit the age of that requirement. There was a pause for RMD in 2020, so anyone already taking their RMD because they hit 70 1/2, did not have to take the one in 2020. No one had to start taking theirs in 2020. For everyone else, in 2022 and later, you are subject to RMD when you hit 72.

RMD has nothing to do with Retired or Not Working. It's just the IRS wanting some of that money removed from tax deferral and have it taxed.

Your client could have signed up for Substantially Equal Periodic Payments (SEPP), which is a different concept, yet. It's more like a contract or an agreement to take payments, from an ex-employer plan, even allowed before you reach 59 1/2, and must continue for 5 years. This was not in the CARES Act.

Someone who is 59 1/2 can take money from their IRA/retirement accounts, because that's why the accounts exist and what they are provided to do. That is not an every year requirement, and that is not an ongoing process, just because you do it now and then. If you did it before 59 1/2 (or, 55 for an ex-employer) then you might subject to an early distribution penalty.

So: taking a distribution in 2014 does not trigger anything else brought into the discussion, for this taxpayer.