One rule about IRA withdrawals thathits a number of taxpayers in the walletis the requirement that you put anymoney you take out of an IRA back intothe account within 60 days or be liablefor taxes, and, if you're under age 591/2,a 10% penalty. But the IRS has apparentlygotten a bit looser about enforcingthis rule, issuing about 50 so-called private-letter rulings exempting taxpayersfrom the deadline. At one time, exemptionswere only granted if the taxpayerwas in military service in a combat zoneor living in a disaster area proclaimed bythe president. New IRS procedures willexpand the exemptions to include,among other factors, the death or disabilityof the taxpayer and errors byfinancial institutions. Private-letterrulings apply only to the individual taxpayer;to apply for one, you must pay a$95 fee and provide reams of paperworkabout the rollover. For more information,contact the IRS Taxpayer Advocate(877-777-4778).