How does IRS (Service) determine whether to grant a waiver?
• whether errors were made by the financial institution (other than those described under automatic waiver, above), • whether you were unable to complete the rollover due to death, disability, hospitalization, incarceration, restrictions imposed by a foreign country or postal error, • whether you used the amount distributed (for example, in the case of payment by check, whether you cashed the check), and • how much time has passed since the date of distribution.
