I have a client who thought he converted an IRA to a ROTH in 2001. He actually changed his mind that year because he needed the deduction. Ever since, he has been contributing to what he thought was a ROTH but was actually a traditional IRA. As such, he has never taken a deduction since 2001. He wants to convert to a Roth now and isn't sure of the tax effect for the contribution part of the conversion or the contribution AND the earnings. He is NOT yet 59 1/2. Any thoughts on the taxation of this transaction?