If you itemize deductions, likely the convenience fee is tax deductible. The IRS hasn’t said whether this specific convenience fee is deductible as part of your real estate taxes (which has no income threshold) or as a miscellaneous itemized deduction (which has a 2%-of-adjusted-gross income threshold), but prior guidance (IR-2009-37) on a similar topic may be helpful: The IRS ruled that the convenience fee paid when charging federal income taxes was deductible, but only as a miscellaneous itemized deduction.
A retirement account to which up to $4,000 (or $5,000 if you are 50 or over) may be contributed for 2007, but deductions for the contribution are restricted if you are covered by a company retirement plan. Earnings accumulate tax free.