Code G (with no accompanying code B), indicates that the account is a traditional account in an employer plan, not any kind of IRA and not any kind of Roth account. A rollover of a traditional account in an employer plan to a Roth IRA is taxable. The taxable amount shown in box 2a of the Form 1099-R of the distribution should be included on Form 1040 line 5b. If a greater amount is shown in box 1, the box 1 amount should be included on line 5a. The ROLLOVER notation will be shown next to these lines.
Unfortunately, your collage buddy seems to be basing suggestions on your assertion that the distribution was from a Roth IRA when the form indicates that it was not. A CPA should have recognized this discrepancy between your assertion and the coding on the Form 1099-R.
If the original account was truly some type of Roth account, it seems that the Form 1099-R was prepared incorrectly. To address that possibility, please let the forum know if the Form 1099-R has only code G in box 7 and whether there are non-zero amounts in boxes 2a and 5.
