@dmertz You are correct about the entries I made on Form 1099-R. I was expecting something from the IRA Trustee but as you pointed out that is not a requirement and my entry on Form 1099-R handles that conversion.
I went ahead and created a 1040-X, the Form 2210 was more involved than I thought. Anyway, when I file it there is no penalty or additional tax due. The only change is moving the entry from line 25a to line 26. Even TTax pops up an entry questioning my need to file the Amended Return since there are no changes.
I feel like I need to do this to keep one person at the IRS happy. They sent me a letter of explanation and the 6 figure check. I voided it, sent it back with a letter of explanation. The IRS acknowledged receipt and sent me another letter of explanation of why I was getting the check and sent a new check. I will send another letter of explanation to that person with the voided check and spell out exactly which entries were changed and why. Given what has already transpired I do not think it will be satisfactory unless I file the Amended Return. I believe the Amended Return is an effort worth making in order to not poke a stick at someone who does not seem to understand my explanation.
Thanks to you and @baldietax for helping me form a plan to handle this situation.
I do have one more question. 1040ES for 2025.
The amended return has me required to file a rather large Estimate in each quarter and I'm not certain that my tax will be anymore than 75% of what TTax is telling me to file for 2025. Do I have any choice in this matter?
