Retirement tax questions

(1) They failed to follow my written instructions on the Rollover. Not all stock positions were rolled back within  60 days. I made 4 separate subsequent phone requests in the later half of 2020. (Rollover in 2020) . The individuals acknowledged said errors and promised to correct them. Never did.

(2) This past April 2021, I got hold of an individual who pledged to correct it.

(3) He now says their legal team won't allow the correction for 2020.

(4) So, it's now considered an outright early distribution with a tax penalty.

(5) Am I still liable, despite the fact that they errored and failed to follow clear written instructions, and subsequent phone follow up ?

Can I make them pay the tax penalty ?

Thanks.