To be on the safe side, I would highly recommend following the IRS guidance exactly: The check must be issued "directly by the trustee of your IRA (other than a SEP or SIMPLE IRA) to an organization eligible to receive tax-deductible contributions." [IRS Pub. 590-B - Distributions from Individual Retirement Accounts (IRAs), p. 13, column 1]
@wardz1
You were very fortunate that the IRS representative cancelled the assessment and penalties, but I wouldn't count on this treatment in the future. The IRS rules very clearly state that the check has to come from the trustee of the IRA.
**Say "Thanks" by clicking the thumb icon in a post
**Mark the post that answers your question by clicking on "Mark as Best Answer"
