"Taxpayer was not provided with a Corrected 1099-R."

The 1099-R is used for money Out. That's what happened. Not Net, but simply Out.

"Should there be an explanation attached to the return explaining the difference?"

That is Form 5498 (assuming this is some sort of IRA account). That's your due diligence. Get that form, confirm the redeposit is not treated as contribution and is for the right amount (gross), because there would have been withholding, most likely. And confirm the rollover was timely.