For Form 1099-R, what are examples when Distribution Code 02 (Early distribution, exception applies) is used? Would this include a direct contribution from an IRA to HSA?

In 2015, I funded my HSA with a direct transfer of funds from my IRA. My IRA company provided Form 1099-R with a Distribution Code of 01 - Early distribution, no known exception (in most cases, under age 59.5).  The IRS says I owe taxes, plus a 10% penalty on the distribution. I asked my IRA company to fix this by providing a corrected Form 1099-R with a Distribution Code of 02 - Early distribution, exception applies (under age 59.5), by the IRA company refused.