I made a W/D from my IRA of $13,800 to pay for the funeral services from the death of my son. is that considered Death to avoid paying early WD penalties from my IRA?

Sorry, no. Burial/funeral expenses are not deductible, and use of IRA funds to pay them is not an exception to the penalty for early withdrawal.

The "death" refers to the death of the IRA owner, not any other death.

I thought purchasing a burial plot was considered a tax deduction expense!

I thought a prepaid burial plot was considered a legal expense for owner of 401k plan deduction.