It is a traditional IRA   the 1099 R With box 1  $58000.  and Normal Distribution code 1. He withdrew the $50,000.  and took no withholding then one month later....

He "contributed"or put back the $50,000.00  (I had told him before to take out a loan for $50,000. with the IRA as collateral but he didn't )

I tried treating it as a contribution,  but ended up with him still owing $3000.00 as taxes.

I would like to treat it as a rollover but don't know how to do that because it isn't in a separate IRA.  I don't know the form to use or procedure to make this work.  Again thanks for your help!