I'll try again.  I tend to not explain well.

The Roth Form 5498 has an amount on line 3 (Roth IRA Conversion Amount).  The taxpayer withdrew from his Roth to compensate for no withholding on 2021 taxable income.  He was not converting a traditional IRA to a Roth but simply taking money out of his Roth to pay his 2021 income tax.

Since the "conversion" was totally Roth related, I considered it a non taxable event.  Please let me know if I am missing something.