Integrated Access and Backhaul (IAB) technology facilitates the establishment of a compact network by utilizing repeater nodes rather than fully equipped base stations, which subsequently minimizes the expenses associated with the transition towards next-generation networks. The majority of studies focusing on IAB networks rely on simulation tools and the creation of discrete-time models. This paper introduces a mathematical model for the boundary node in an IAB network functioning in half-duplex mode. The proposed model is structured as a polling service system with a dual-queue setup, represented as a random process in continuous time, and is examined through the lens of queueing theory, integral transforms, and generating functions (GF). As a result, analytical expressions were obtained for the GF, marginal distribution, as well as the mean and variance of the number of requests in the queues, which correspond to packets pending transmission by the relay node via access and backhaul channels.