Is USO substantially identical to UCO?

If I sell USO ( hold more than 1 year) in my taxable account with a loss $5000, and buy UCO in my roth IRA on the same day, let's say both on April 1st, is this a wash sale? If this is a wash sale, can I buy back USO in my taxable account again within 30 days,., i.e. before April 30,   and then sell it again later, can I still add the loss from the first sale of USO to the cost basis of the second purchase of USO, and thus claim the loss when I sell USO second time on May 15?