My client had a Roth IRA withdrawal in the amount of $24000 that was all earnings.  He was under the impression that he could withdraw the amount tax free the year he turned 59 instead of 59 1/2.  He did the withdrawal one month before turning 59 1/2.  He received a 1099-R from Fidelity with a code J.  I reviewed part 1 of the form 5329 but do not think any of the 1 thru 12 exceptions apply.  Has anyone had any luck in getting the 10% penalty waived.