If a person took withdrawals of 64,000 from 401k after rollover, can you split that and pay taxes on half in one year and half on the next year tax return?

No. It's all counted as 2010 income, and payable with 2010 taxes. The execption which you may be thinking about is that for 2010 if you converted a traditional IRA to a Roth IRA you are allowed to split the resulting tax bill across two years. But withdrawals are taxable in the year you take the withdrawal.