I understand that QUALIFIED Roth IRA withdrawals prior to age 59 1/2 that exceed your contributions are subject to tax but not a penalty. What about any amount withdrawn in order to pay the tax on that qualified withdrawal. Is that subject to both the tax and the penalty? For example, a $10,000 Roth-IRA withdrawal used for a "not so recent" homeowner's (2 years) purchase of a home is subject to tax but no penalty. What about withdrawal of the funds to pay that tax?