I am not an accountant nor a financial broker but I can share with you my experiences with my accountant and financial broker. I too have a traditional IRA and I have been told since my first contribution that withdrawals or disbursements don't begin until the age of 59 1/2. The account grows tax free and is only taxed at retirement...presumably at a lower rate. In a tradional IRA, all disbursements/withdrawals are taxed as income. However, if the withdrawal is prior to 59 1/2 , a penalty may apply.
If your mother is at retirement age, she is entitled to begin withdrawals. Your mothers' CPA should have all the expertise to handle all aspects of this transaction. There may be more complexity due to the IRA but it is an everyday accounting activity that retirees do everyday.
Again, I am not a CPA and this information comes from the conversations I've had with tax/financial experts over many years.
I hope this helps.