The Situtation
Male retired age 63 converts 200000 IRA to Roth Jan.5 2010 with intention of paying taxes in 2011 and 2012. Married with stay at home wife. Income consists of Soc. Sec. and dividends.Taxes will be payed from monies outside of IRAs.

Jan. 22 male receives diagonses of inoperatable cancer given 1-3 months to live. Will the surviving wife be able to use extended tax payments or should she recharacterize ? Wife is sole heir to both IRAs.

Any help would be appreciated.

Mike Griz