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Retirement tax questions

Thanks.

Can you provide a link to the IRS website backing up what you wrote? The reason I ask is because the Fund manager of my money is trying to withhold 10% for tax purposes...not a penalty. He claims the age of 55 rule does not apply to Roth accounts. 

But again...even if the age of 55 rule doesn't not apply,  shouldn't you only pay %10 penalty on the EARNINGS?