IRA Conversions

I think I know this answer, but would like confirmation if possible.

We have a customer wanting to convert an established ROTH IRA to a Traditional. Can this be done? I've looked and looked and looked but cannot find the answer. Any help and guidance would be greatly appreciated. If you can point me to something in the IRS code would be even better - but regardless, any help at all is much appreciated....please.

You can go from a traditional to a ROTH but I am not familiar with going in the other direction.

You cannot convert an established Roth IRA to a Traditional IRA. You can recharacterize Roth contributions as Traditional Contribuitons for a particular tax year, but the deadline, but after that deadline passes those contributions are set. There is no rule that states "you cannot convert a Roth to a Traditional IRA" since there generally are not going to list all of the potential things you cannot do in the IRS regulations. They do state what you can do in the regulations, and a Roth to IRA conversion is not one of the things that is listed as possible.