What lessons can we learn from the high-profile tax cases of newly installed Treasury Secretary Timothy Geithner and now Thomas Daschle, who withdrew Tuesday as President Barack Obama’s pick for secretary of health and human services?

How about that the darn tax code is so complex and long that Geithner and Daschle did what so many others have done — messed up big-time?

Geithner had to pay the government $43,000. Daschle recently wrote a check for $146,000.

Since we have no evidence that Geithner and Daschle intentionally tried to cheat on their taxes, I’m willing to give them the benefit of the doubt.

But I’m getting tired of appointees with tax issues. I mean, if these folks have the money to get their taxes prepared correctly and still can’t, the IRS better give enormous leeway to regular taxpayers.

That brings me to a recent tax change that I’m sure will cause a lot of taxpayers to make some mistakes. It concerns the required minimum distribution seniors have to make from their retirement plans.

For 2009 only, there will not be the usual required minimum distributions from retirement plans such as 401(k)s, Roth 401(k)s, 403(b)s and certain 457(b)s. The distribution rules apply to traditional individual retirement arrangements and accounts and IRA-based plans such as Simple IRAs and SEPs (simplified employee pension plans).

Normally, tax law mandates that people with certain retirement plans take a minimum withdrawal every year after reaching the age of 70 1/2. If you fail to take out the minimum distribution, you face a huge penalty. The amount not withdrawn is taxed at 50 percent.

Here are a few questions I received, along with answers from the IRS:

As a result of the law change, will it mean a double distribution requirement in 2010?

If you decide to skip taking a distribution for 2009, you will not have to double the amount required for next year. The waiver for 2009 is not a deferral.

I’m wondering if there’s been any more discussion about providing some tax relief for those who had to suck it up and make a withdrawal from their plans last year?

Sorry, the IRS does not anticipate providing any additional relief for those who had to take required minimum distributions in 2008.

My husband and I are examples of retirees whose assets have plummeted and who had to take the RMD last year. If we don’t have to take anything this year, it will certainly help with taxes and, hopefully, give us an opportunity to rebuild our asset base. I will be interested in finding out if one skips a year, what’s the formula for the RMD for the next year?

In 2010, you would use the formula for that year. So you use the age that you will be in 2010 and apply the tables accordingly. Generally, the required payment is calculated for each account by dividing the prior Dec. 31 balance of that IRA or retirement plan account by a life expectancy factor that the IRS publishes in tables listed in Publication 590 “Individual Retirement Arrangements (IRAs).” You can download the form or a “Required Minimum Distribution Worksheet” at www.irs.gov.

Is there any corresponding information for us federal retirees with TSP (Thrift Savings Plan) withdrawal requirements? I am under an automatic monthly withdrawal plan which, so far, is continuing. Can I stop it for 2009?

You can stop your monthly withdrawal plan payments, but only if your plan allows you to do so. You will need to check with your plan.

My mother will turn 70 1/2 in March 2009. She has not taken any distributions from her traditional IRA account. Will she need to take a minimum distribution by April 1, 2009?

In this case, the mother does not have to take a distribution in 2009 because of the new law. However, she will have to take a required distribution for next year no later than Dec. 31, 2010, using her age in 2010.

My mother has been taking out the minimum distribution on my deceased father’s IRA since his passing more than 10 years ago. Does the rule change apply to deceased IRAs as well?

The rule does apply to an inherited IRA. So, this mom does not have to take a distribution in 2009.

If you have any additional questions, contact the IRS toll-free at (800) 829-1040 and then write to your congressional representatives pleading that they make the tax code less complex.