@Mike9241
If the taxpayer has contributed an excess amount already in 2022, it is not actually necessary for them to perform the special procedure to withdraw excess contributions. The taxpayer can simply withdraw the excess amount and not use it for medical expenses. Because they are age 65, withdrawals not used for medical expenses are subject to regular income tax but are not subject to the extra 20% penalty. And withdrawing money and not using it for medical expenses will have the effect of clearing the excess contribution.
Of course, any taxpayer under age 65 who makes an excess contribution must use the special procedure to withdraw the excess amount, not a regular withdrawal.
