Is there any strategy that a person with $162,000 of total income ($60,312 pension and IRA dist., $$36,672 taxable SS), that might save some of the $21,901 total tax.

Tax rate of 13.5%...

Doesn't sound like that much of a 'mess'  to me.

And I don't understand your comment, at all.

That's kinda like going down to the morgue, pulling a guy out of the cooler and then calling a doctor to see if the doctor can help.  At this point, all he can do is pay the tax.

Normally there's nothing to do after the fact but Congress was handing out DeLoreans this year to eligible individuals.  If the retirement stuff was COVID related they can spread it over 3 years or pay it back.

Brazil

"and IRA dist"

Give it Back.

What do you mean by "SS classification" ?  Even with zero pension and IRA income, 85% of his Social Security would be taxable.  Are you trying to do retirement planning for him, not just tax planning?  Sure, he might have been able to wait to start collecting Social Security.  And he might have been hit by a truck tomorrow.  Or he might live in Texas and froze to death after contracting Covid.  When my clients ask me when they should start collecting Social Security, I first ask them for their date of death.