Is there any reasons I should not convert my IRA to a Roth IRA?

[Sandy Uhlmann]

I recently rolled a 401K into a SDIRA.  At the time, I did not convert it to a ROTH SDIRA.  I have purchased approx $25,000 in notes with the money but they have not been worked out yet thus they are still non-performing.  I am considering converting the assets and the remaining money in the account to a ROTH.  Aside from the having to pay taxes on the money and assets, is there any reason that I should NOT convert the account to a ROTH?  I know I should consult with my accountant but I am considering switching to an accountant that is more real-estate investor saavy/strategic so I would rather not consult with them.

Is it best to do this BEFORE these notes get worked out? Are their downsides to this that I am not considering?