The IRS considered hitting first son Hunter Biden with felony tax charges over his removal of nearly $40,000 from his daughter’s college fund and failure to report it as additional income on his 2019 returns — while still using much of the windfall to pay for crack cocaine and hookers. IRS Special Agent Joseph Ziegler told the House Ways and Means Committee that federal tax investigators uncovered “approximately $39,820” that Hunter Biden, now 53, looted from his high school-aged daughter Maisy’s 529 college savings plan. The Daily Mail first reported on the ill-advised decision to empty the account. A few…