I have been making the max contribution to my regular IRA account for several years. Since my income did not allow for the entire contribution to be tax free, I now have about $11,000 in the account that I have already paid taxes on. If I roll this $11,000 over into a Roth IRA, will this be a tax free roll over since I have already paid the taxes on it?

The short answer is yes. If you convert the entire account, the 11,000 of after-tax contributions will be tax free and you will only pay taxes on the pre-tax contributions and any gain. Note that there are special rules for a partial conversion (basically you can't convert only 11,000 and expect to pay zero taxes claiming you are just converting the after-tax amount). You have to pro-rate a partial conversion and will pay some tax on the portion attibutable to pre-tax contributions and gain. Of course, you still aren't paying any tax on the original after-tax contribution...