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Code BL is a loan from a Designated Roth treated as a deemed distribution. What makes you think the IRS is questioning that or holding processing because if it?
Were you under age 59½ at the time of this deemed distribution? A Form 1099-R can only have codes B and L together if you were over age 59½, otherwise the form was prepared incorrectly. (If you were under age 59½ it should have codes B and 1.)
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