(taxpayer sought waiver from 60-day period for rolling over distribution from retirement account; taxpayer received statement from former employer in December showing that distribution was made from account to taxpayer; taxpayer contacted former employer about the distribution because no check had been received and employer maintained that check had been mailed in December; check reissued in February and amount deposited into IRA in March - beyond 60 days after original check mailed; 60-day waiver not required because beginning of 60-day period not when check originally issued, but when taxpayer actually receives check).