My client received a 1099-R from a bank that held his IRA. He physically took the money out and brought it to another financial institution as a rollover IRA. The first bank issued a 1099-R with distribution code 1 and a fully taxable amount. Clearly that bank didn't know he rolled it over but they're not planning on revising the 1099. Should I report it as non-taxable (as if it was code G) and just respond to the notice when it comes?