Unintended IRA distribution

[Margaret Buoncora]

Need advice on how to request an exception from the IRS regarding a distribution that was not intended from my SDIRA. My custodian issued this distribution due to a fee I failed to make. I also did a short term flip in 2021 so my tax implication is huge. I would like to take this distribution in the future to mitigate the tax bill. The custodian advised that my CPA should contact the IRS and request an exception. My CPA says they are passing the buck and the IRS does not grant exceptions unless in extremely rare cases. Can anyone shed light on how I can avoid the unintended distribution?