@Accountant-Man Senator Roth never dreamed of a scam where the government could convince people to pay more tax now for the privilege of paying less tax later.  The Roth IRA in 1997 was a $2,000 option for people who didn't want to risk the penalty on early withdrawals.  Until 2010, a decade after Roth retired, conversions were allowed only for taxpayers with less than $100,000 AGI.

When the Roth IRA was enacted, "the Congress believed that some individuals would be more likely to save if funds set aside in a tax-favored account could be withdrawn without tax after a reasonable holding period for retirement or certain special purposes. Some taxpayers might find such a vehicle more suitable for their savings needs." That included people over 70 1/2, who at the time were prohibited from contributing to a traditional IRA.  At the time, Senator Roth was 76.