From her Traditional IRA I would like to make the maximum contributions to her Roth IRA and my Roth IRA while only paying taxes on the withdraws from her Traditional IRA and without paying the early withdraw penalty. I am concerned that if the funds from her Traditional IRA are deposited into my Roth IRA that may create an early withdraw penalty that would be due in addition to the taxable event created by making the withdraw from the Traditional IRA with her social security number.
