Can I open a traditional ira tomorrow if I just closed a roth ira 2 days ago?

[4ziemba]

I want to get tax breaks for opening a traditional ira.

[KrisD15]

Yes, there is no time requirement between closing a Roth and opening a traditional IRA.

There are restrictions for "Roll-overs" but it does not sound like that is your objective. 

Additionally, you need "earned income" to contribute to a traditional IRA, and the distribution from the Roth would not count as earned income towards an IRA contribution.