From your post it's not clear who is the lender, who is the borrower, and who paid off the loan. It's also not clear what your question is.
If a borrower pays off a loan, the payment to the lender is not a gift if it was a true loan that was made with the expectation or requirement that it would be paid back. If you borrowed money from a family member, when you pay it back the lender generally has to report part of the payment as interest income. If they did not charge interest, part of the payment is considered "imputed interest" and they have to report the imputed interest as income. But they might not have to report it if the loan was less than $10,000. The borrower does not report the loan payoff on his or her tax return.
Or do you mean that a family member took out a loan from a bank or other lender, and you gave that family member a gift of money so that they could pay off their loan? If that's what you did, and you had no legal obligation to pay off the loan, then that is a gift to the family member.
What do you mean by "IRA cash gifts"? Did you withdraw money from your IRA and give that money to a family member as a gift? If so, it's two separate transactions. You have to report the withdrawal from your IRA on your tax return, and most likely all or part of it will be taxable, no matter what you did with the money. The treatment of the loan payoff is the same, whether the money came from an IRA or from somewhere else.
