There are no fees on IRA accounts.
There are tax implications at certain ages at withdrawal times. For instance, withdrawing early under normal circumstances, can incur a withdrawal penalty, plus the money taxed by the IRS, plus an IRS tax penalty on top of all of that.
401(k)s (or similar funds) typically have a management fee associated with them, fees if you take out loans and some have other fees for transferring or editing accounts. You would want to consult your 401(k) administrator these specific fees.