Not if he requests a "return of contribution" from the IRA custodian before the due date of the tax return (April 15) or extended due date (Oct 15) if a timely extension is filed.
If not removed there will be a 6% penalty on the excess that will repeat every year until removed.
**Disclaimer: This post is for discussion purposes only and is NOT tax advice. The author takes no responsibility for the accuracy of any information in this post.**
