IRA wrap fees

Since wrap fees are not considered a taxable distribution when paid from an IRA would they be required to reduce the amount of tax deductible contributions paid into an IRA in a given tax year(fee netted against deductible contributions)… Otherwise it seems a taxpayer receives the initial deduction on contributions and then receives a tax free distribution too or a double tax benefit…and/or is this just considered a cost of operating the IRA thus reducing the distributions to be paid out upon RMD’s.
I’d appreciate some input. Thanks.