This is the first time I have had to deal with this in 30 years.  I know it is allowed the year a taxpayer turns 72 to take it out before April 1 the following year, but I'm not sure if I need to let the IRS know with form 5329 and ask for a waiver?  Or do they just look next year to make sure he has taken two.  To make things more complicated, he took it from a different IRA company, which is also allowed.  (And a note, he most likely will not be filing next year, the only reason he is filing this year is he didn't stop his withholding until May of 2022 and wants it back.)