In this situation it looks like someone went into the IRA Balance File maintenance and updated the withdrawal bucket to 0.00.  Because there are no distributions showing in the IRA balance file (IRABL) table for this account, the system has nothing to report to the IRS.  Even thought the system looks to the beneficiary distribution records to identify who receives funds, it still needs to report and balance to the amounts in the IRABL file as this is the main file for activity on the account.