Client converted a $40,000 401(k) to a Roth in 2010, electing to pay the taxes in 2011 and 2012. Due to a filing error, paid the entire tax in 2011. Does not want to file a amended return for 2011, unless required to, even though it would lower his overall tax bill. I know this is improper, however since the IRS got its tax a year ahead of time (and probably more), do you think they’ll let it slide? Al