1099 R taxable amount

Is the IRA box checked?  If so, you determine the taxable amount on Form 8606 allocating a pro-rata portion of non-deductible IRA basis (maybe $0) between the distribution amount and the balance in all IRAs on 12/31.

Find out what the event was, so that you can understand Code 2. Code 2 itself relates to there being a known exception the early distribution penalty, but doesn't really tell you more. And the account type or plan type matters. This is from the 1099-R directions, which is what you are following up on:

"Use code 2 only if the employee/taxpayer hasn't reached age 59 & 1/2 and you know the distribution is:

• A Roth IRA conversion (an IRA converted to a Roth IRA).
• A distribution made from a qualified retirement plan or IRA because of an IRS levy under section 6331.
• A section 457(b) plan distribution that is not subject to the additional 10% tax. But see Section 457(b) plan distributions on page 12 for information on distributions that may be subject to the 10% additional tax.
• A distribution from a qualified retirement plan after separation from service in or after the year the taxpayer has reached age 55.
• A distribution from a governmental defined benefit plan to a public safety employee after separation from service in or after the year the employee has reached age 50.
• A distribution that is part of a series of substantially equal periodic payments as described in section 72(q), (t), (u), or (v).
• A distribution that is a permissible withdrawal under an eligible automatic contribution arrangement (EACA).
• Any other distribution subject to an exception under section 72(q), (t), (u), or (v) that is not required to be reported using code 1, 3, or 4.

*Used with code (if applicable): 8, B, D, or P."

"I am sure it is not 0.00"

In most cases it is fully taxable. If there is basis, your taxpayer should provide that info to you.

The instructions for preparers of Form 1099-R state "Generally, you must enter the taxable amount in box 2a. However, if you are unable to reasonably obtain the data needed to compute the taxable amount, leave this box blank."

Leaving the box blank is not the same as entering 0.00, but some computer programmer who probably has returns done at H&R Block was probably offended at some time by not having an entry in that field.  I wonder if IRS accepts whistleblower claims that suggest they audit every recipient of a 1099-R from that source.  If you sent a copy to the payer itself, it might shake loose some action to review their procedures. 

I think I figured out that the "blank Box 2a" I see for Phoenix retirees occurs when they originally retired on disability, even though now past age 65.  There used to be special rules for cost recovery by disability retirees, right?  But those disappeared decades ago.