Here is a rule that costs Americans more money than almost any other single line in the retirement code, and you can state it in eight words.
One indirect IRA rollover per twelve month period.
Not one per account. Not one per calendar year. One, per person, across every IRA you own, measured on a rolling basis from the day the money left.
Break it and the consequences stack. The second distribution becomes fully taxable. A penalty may apply. And the money you deposited into the receiving account becomes an excess contribution with its own annual excise tax until you clean it up.
One misunderstanding, three separate problems, and none of them are obvious for about fourteen months.