Can I ignore a request for repayment of an excess contribution? My prev. employer sent a letter stating they ran an audit, and found in 2022 they over contributed, not me

They're requesting $14,000 to repay the excess contribution. This is nearly 18 months after their own mistake and I would have to take a taxable distribution from my pre-tax/traditional IRA to pay for this. I feel they're at fault as I wasn't maxing out my plan at the time and this is a money-grab to cover their mistake....they also reported this as taxable income on my W2, so have I not done my part already?

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