If the Form 1099-R has code G in box 7 and a zero in box 2, fanfare is correct in implying that there might not be a need to amend. If the code is not G or box 2a has a nonzero value, amending is necessary unless the IRS catches the omission and correctly assess additional taxes.
However, rolling over "funds from 1 IRA account to another" is not reported with code G.
