<prompt> Human: Last year I realized due to stock grants vesting, I no longer qualify for contributing to my Roth IRA. After doing some research, I decided to contribute to a new traditional IRA and then convert those funds over to my Roth. I found a lot of literature about the Step Transaction Doctorine and tried to take necessary steps to prevent not showing intent here. But found nothing about what the fine would look like in tax court.My question is, has anyone youve ever been fined for doing this? Why does the IRS even care about this? Its all post-tax income, so its not like were withholding any taxes from the government. What kind of fine could you incur here and how much money could it be? What are the chances this becomes an issue in audit, going to court etc.?Thanks for any insight here!Literature Ive read on the topic:  <response>: so its not like were withholding any taxes from the government.Technically, you are. You are witholding taxes on future gains when you are over the income threshold established for Roth IRAs. 