Is Constructive Receipt in the Traditional Tax Law Sense?

Mrs. McNulty could have used these these gold bars to buy stuff at any time and nobody would have known so that's constructive receipt  and it's deemed then that you know those gold bars were distributed to her and she's taxed on them as soon as she had control over them. The weird thing though is constructive receipt in the traditional sense cannot possibly apply to IRAs because every IRA even the most milk toast plain vanilla legacy financial system IRA with fidelity or Ameritrade or the most boring company in the world right uh they're all payable on demand. Every IRA owner has the right to tell their IRA custodian hey I want to withdraw my assets and they don't like do some