I have several Roth IRA account with different broker. I closed one of my IRA account and transfer the money to a regular account. I know when you take money out of IRA, IRS will assume you take your post tax contribution first, then your profit. But if I close one account, does IRS assume I take all the profit for this account too? Even though I still have post tax contribution in other IRA account? Also, if I made another contribution to IRA account later the year, does IRS still charge penalty?
