My income exceeds the limit to contribute to a Roth IRA so I was intending to do a back-door conversion. However, I botched the instructions. Before I ask my trustee to re-characterize it back I want to know if I can simply file my taxes as if I processed it correctly as a conversion. Does the IRS really care what's in the trustee's records as long as I'm paying taxes and filling out the proper tax forms?
