Roth Conversion, then Roth Distribution

[MEHCPA]

The taxpayer converted a $21000 traditional IRA to a Roth IRA in 2010. Later in 2010, the taxpayer took a $6000 distribution from the Roth IRA (He had no other Roth $$, it was from the converted amount).

Is the Roth distribution tax fee? Technically, he doesn't pay the tax on the conversion until 2011 and 2012. Does he have basis for the 2010 distribution??

[MEHCPA]

Let me re-phrase this question. I know the $6000 distribution is subject to the 10% penalty because of the early distribution on the conversion, but is the regular tax that was to be deferred until 2011/2012 accelerated back into 2010 on the amount distributed?

[MEHCPA]

Never mind, it's taxable in 2010, the deferral to 2012 is reduced.

Code Sec. 402A©(4)(D), as added by the 2010 Jobs Act; Code Sec. 408A(d)(3)(E)(ii)).