1099-R Issue with 401K split -Alimony?

I'm so distraught and hoping someone can help me.

My husband and I are legally separated and I cashed out half of my 401K ($50K) to give to him as part of our agreement in 2019. He rolled it into an IRA I believe, but I haven't spoken with him and don't really want to.  I received a 1099-R for the money, and in box 7 it said "1."  I indicated it was a roll-over. The IRS is saying I owe penalties and taxes on the money of $24,000 and need to declare it as part of my income. I do not have a good relationship with my ex and there is no way he will help me in any way getting this resolved. Can I count it as alimony?