Retirement tax questions

I have seen other answers on the internet where people say that ROTH IRA management fees are deductible, such as: <a rel="nofollow" target="_blank" href="https://ttlc.intuit.com/questions/3723965-are-roth-ira-administration-fees-tax-deductable;">https://...> <a rel="nofollow" target="_blank" href="http://budgeting.thenest.com/can-deduct-advisory-fees-roth-iras-28694.html">http://budgeting.thenest...> ; <a rel="nofollow" target="_blank" href="https://www.fool.com/knowledge-center/can-i-deduct-advisory-fees-for-roth-iras.aspx">https://www.foo...> and <a rel="nofollow" target="_blank" href="http://thefinancebase.com/can-deduct-advisory-fees-roth-iras-3734.html">http://thefinancebase.com/ca... anyone point to an IRS rule or document that resolves this question authoritatively?