What is your age, and how long ago did you open the Roth IRA? Depending on the answers to those questions, you might owe income tax on the withdrawal, no matter what you do with the money.
Your son never owes tax on a received gift, although the giver must file a form 709 to report the gift. (Gift tax is not owed unless your lifetime total of all gifts is more than $13million, but large gifts must be reported so the IRS can track them against your lifetime limit.)
