There are no post tax IRA accounts, there are only accounts to which non deductible contributions were made. Since all TIRA accounts are treated as a combined account for tax purposes, client now has an IRA with a tax basis reflected on Form 8606, which should have been filed to report any non deductible contributions. All distributions are pro rated with the basis representing the non taxable part of any distribution. This would be the same even if the rollover IRA was rolled into a new account since all accounts are treated as one. One possible consequence here is that client does not actually have a rollover IRA, because it has been commingled with a non rollover IRA. In some states that may impair some protection against bankruptcy, but in most states it will not matter. The combined account may also be more difficult to roll into an employer plan should client have any need to do so. Otherwise, this has no tax implications. The past rollover cannot be undone unless client  is still working and wants to roll the pre tax portion of this IRA into the employer plan, if it will accept IRA rollovers. That will leave only the Form 8606 basis in the IRA, which client can then convert to a Roth IRA tax free. Otherwise, the prior rollover effects cannot be undone.

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