My client received a letter from IRS that his IRA deduction was not allowed and should have been non-deductible.  However, according to the Lacerte IRA deduction worksheet, my client's Roth conversion is not included in modified adjusted gross income and references publication 590.  First, I can only find publication 590-A and 590-B.  I can't find this rule in either publication.  Can anyone point me to the right direction? Thanks.