My 1099-SA listed fees for account maintenance as normal distributions and these fees are showing up in my tax forms not only as taxable distributions, but distributions that I need to pay a 20% penalty on. According to page 9 on IRS publication 969, account maintenance fees should not be listed as distributions. I've brought this up with my HSA administrator and, while I get a lot of puzzled responses back in the face of the publication, they are hesitant to update my tax form because publications aren't the letter of the law.
So, my question is, where can I find the rules that publication 969 comes from? Is there a readily available source that I can look up and bring to my administrator?