Tax Research Memo

SCENARIO: Phyllis maintained an IRA account at the brokerage firm ABC. On February 11 of the current year, she requested a check for the balance of her account.
She received the check made out in her name and deposited it the same day in a new IRA account at the brokerage firm XYZ. Phyllis then requested a check on May 8
from XYZ, which was deposited in another new IRA account 35 days later. Is the May 8 distribution taxable to Phyllis? How would I form this scenario into a Tax
Research Memo to include relevant facts, issues, conclusion, and support section?