Did they get two 1099R forms? What codes are in box 7 on them? Do the right amounts show up on 1040 lines 4a and 4b? How much is the tax due on 1040 line 37? Maybe a IRA question was answered wrong and they owe a early withdrawal penalty or an excess accumulation penalty.
If the tax return is right I would ignore the strange rate, etc. @dmertz
