I've researched and from what I've read in previous posts here - fees assessed to IRAs, whether debited from the IRA or paid outside of the IRA - are not reported on the 1099-R.

I've read the 1099-R instructions that I find online (for 2012) 3 times and I can't find a word about fees, nor can I find anything (other than BOL) to mention tax treatment of fees. Can anyone point me to an "official document" that specifies that IRA fees should not be reported on the 1099-R? (I'm going to need some "proof" of this one.)

TIA

The 1099-R is for reporting distributions to the account owner. The debit of a fee is not a distribution to the account owner.

Your research appears to already have proven your point, there are no instructions requiring you to file a 1099-R for a fee.

It wouldn't be very helpful to list what should not be reported on the 1099-R, so you can safely assume that if the instructions for what should be reported do not include fees that they do not belong there. The only time reporting of fees may become an issue is if they are paid directly from the IRA and the client becomes upset and makes a deposit to offset the loss of value due to the fee. That deposit of funds would have to be reported as a contribution on a 5498.