When accounts are in the same household then yes, the wash sale rule applies. But I'm not sure it matters in your situation.
So would you be selling the FUSVX at a loss from the taxable account? If you sold the FUSVX from the your taxable account and claimed a loss then bought it in your wife's IRA, that would be a wash sale. But it sounds like you're going the other direction?
If you sell at a gain from the tIRA and then buy in the taxable account, you won't be able to tax-loss harvest that security until the wash sale period is up.