May an unemployed spouse make a before tax IRA contribution from their pension, Turbo tax allowed it but IRS says no, Please help?

Step-by-Step in turbo tax does not count the IRA contribution as taxable, therefore reducing the taxable amount by the amount that spouse made as an IRA contribution. IRS sends a notice that we didn't use the full taxable amount in box 2a of 1099-R, because Turbo Tax deducted the amount used for an IRA contribution. Please help.