This forum has been a treasure chest of information for myself over the years. Thanks for letting me lurk and learn. This is my first post and I'm looking for advice concerning my mothers tax returns for 2007.

She retired in May of 2007 after years of nursing at a senior citizen care center. I convinced her to open traditional IRA (some deductible and some non deductible contributions) a few years ago and contribute to a 403B7 and 401K (Rolled over at retirement) when available. She can contribute to a deductible IRA for 2007 but she does not have the cash readily available to do so unless she borrows the money or starts to take from IRA now. Can she take $4000 out of her traditional IRA then the next day put same 4K back in for deductible IRA in tax year 2007?  

She is 70 (Nov 07) and will need approximately 4K in withdrawals for 2008 to make ends meet. RMD must start to happen by 4/1/2009.

Thanks for your help.