Client took RMD of 24K from one IRA account.  Realized he could covert to ROTH instead of taking RMD.  RMD was shipped to his primary (major) money management firm.  This account (Primary) has (1) taxable spending account, (1) each TRADITIONAL IRA for him and spouse, and (1) each ROTH account for him and spouse Asked his primary account manager upon receipt of RMD in joint taxable account if they could directly transfer the 24K amount into a ROTH instead.  Primary account received 24K RMD into joint taxable account, and immediately (within 1 hour) transferred 24K into their traditional IRA, and then, same day, transferred 24K into ROTH IRA.  He received 2 Forms 1099-R.  The first (24K) was from the original Traditional IRA Account in the first firm.  He then received a second Form 1099-R from his primary account for 24K for the same amount of money.  He thinks he is double-taxed.  Any ideas on how to document this?  (I am afraid I know the answer.)