The IRS now makes it easy to roll over post-tax funds into a Roth IRA.
The CPA likely tried to help your mom, who qualifies to appeal the tax underpayments.
You have to pay taxes on retirement withdrawals, but a 10% penalty applies in some cases.
The rules are tricky when it's time to take money out of your 401(k) and IRA.
You won't owe taxes if you pay fees from your IRA. In fact, there may be other tax breaks.