Anyone have a solution:
Traditional IRA converted to Roth Ira in 1998 under four year rule
Taxes have been paid on 3/4th's of the amount
Current value (due to stock market) now 1/2 of original amount
Upcoming year will require payment of taxes on the 1/4 th amount that does not exist in account-- Any way to avoid the tax situation.
Recharacterize??
Withdraw all funds??

If anyone has a solution I would appreciate the info and the reference publication.l

You cannot avoid paying the taxes.

It is too late to recharacterize. The deadline to recharacterize for 1998 was 12/31/1999.

Your only option now is to pay the taxes you owe.

Withdrawing all the funds means you lose the opportunity of tax-free growth- that would be a bad move