Well, yes but...
IRAs are individual accounts. You can't do a rollover or direct transfer from someone else's account to your account. You could withdraw money from one account, pay the tax, and then deposit money in a different account and take a tax deduction. But the deposit will be considered a contribution and will be handled according to all the usual rules for contributions -- such as, you must have compensation from working (a W-2 job or self-employment), your maximum contribution is $7000 for 2024 (or $8000 if over age 50), and whether or not you can deduct the contribution depends on your income and other tax situations.