Your client has heard about the wash sale rules. They propose that they will sell stock they hold personally in a taxable account at a loss before the end of the year. After the first of the year, they will buy the same stock in their Roth IRA account. They think that because the IRA is a tax deferred account it is treated as a separate individual - not the same as the taxable account. Can you find IRS guidance specific to this situation? Hint: It was a confusing issue for several taxpayers. Explain in your original post what the IRS guidance is.