A taxpayer's husband died in 2019 at age 79. The husband had not taken an RMD for 2019 yet. He took RMDs starting at age 70.5. The taxpayer inherited the husband's Traditional IRA. The taxpayer turned 80 in mid-January, 2022. The taxpayer has never taken a required minimum distribution from the Traditional IRA she inherited.
The taxpayer has been advised to go ahead and take the RMD for 2022 and every year in the future, but otherwise, her advisor says not to tarry further over this. Supposedly this is because it is thought that the IRS will not catch up to her. This is explained to the taxpayer.
The Traditional IRA holds about $30,000 today.
By my quick calculations: The taxpayer should have taken an RMD for 2019 = to roughly $1000 The taxpayer did not have to take an RMD for 2020, due to pandemic law. The taxpayer should have taken an RMD for 2021 = to roughly $1200.
Money at risk of being seized by the IRS as a penalty is about $1100.
What other low effort options can the taxpayer take?
Would advising the taxpayer to take a distribution, in 2022, equal to at least three times her 2022 RMD maybe help some, in the event the IRS catches up with her?