Incorrect Roth Contribution

[bzorc]

A taxpayer, for both 2004 and 2005, made a Roth IRA contribution. In getting ready to prepare the 2004 and 2005 Form 1040 for the taxpayer (yes, the 2004 return has not been filed), it was discovered that the AGI for the taxpayer is over $160,000 for both years. The taxpayer could have made a deductible IRA contribution, as there is no active retirement plan participation.

The question is whether the taxpayer could instruct the IRA custodian to reclassify the contributions into a traditional IRA account, and then take the IRA deduction on both the 2004 and 2005 return. I have never heard of this occurence, and wonder if anybody has an opinion. Thanks for any replies.