Is there any relief from taxes for a late rollover (Part 2)?

In my earlier blog I answered that there are new procedures that can be used to get relief if certain criteria are met.  They are: (1) An error was made by the financial institution, (2) The distribution check was misplaced and not cashed, (3) The funds were deposited into an account the taxpayer thought was qualified, (4) The taxpayer’s residence was severely damaged, (5) A member of the taxpayer’s family died, (6) The taxpayer or a member of his family was seriously ill, (7) The taxpayer was incarcerated, (8) Restrictions were imposed by a foreign country, (9) A postal error occurred, (10)  The distribution was levied but the funds were returned to the taxpayer and (11) The institution making the distribution did not provide the proper information to the receiving institution in a timely manner.