In 2003 I opened my first Roth. In 2007 I opened a second Roth and contributed $5,000. In 2009 I withdrew the $5,000 contribution from the second $5,000 Roth. The brokerage coded the 1099R with a J (which I think may be incorrect). Now the IRS wants $500 in tax plus interest. Is it not true that one can withdraw original contributions (not including earnings) at ANY TIME tax free (even before age 59.5)? I see that stated on many websites but need 1) a reference to that rule in an IRS publication and 2) how do I convince the IRS that it was a return of original contribution and therefore should not be taxed? The brokerage is claiming they coded it correctly.
