President Joe Biden’s son, Hunter Biden, allegedly deducted tens of thousands of dollars in payments made to a prostitute and a sex club from his taxes, according to an IRS whistleblower.

An anonymous IRS criminal investigator to the House Ways and Means Committee during a June 1 interview that Biden improperly deducted these expenses on his 2018 tax forms. The whistleblower claimed Biden underreported his total income by unto $500,000, or $267,000 using “the most conservative approach.”

“So he underreported his total income by $267,000, if you are using the most conservative approach, and that is a tax loss of $106,000,” the whistleblower told congress. “So that includes deductions for personal wages and salaries paid, personal travel expenses paid, personal children expenses that he paid, and personal other expenses that he paid.”

The whistleblower told Congress that Biden’s “statements in his book completely contradicted what was being deducted on his tax return.”

Biden’s 2018 tax returns are one of the years covered under recent Biden’s plea deal with federal prosecutors, who charged him with a felony gun crime and misdemeanor tax crimes.

Hunter reportedly deducted payments to one of his “personal no-show employees,” but as the whistleblower noted, “she was essentially a prostitute.” Biden called the prostitute his “West Coast assistant.”

The whistleblower explained that Biden also deducted a $10,000 payment that went to a “sex club,” under the guise of it being a “golf club member deposit.”

“He made payments — there’s an $18,000 wire that is made to one of these individuals, and on the wires they say $8,000 in wage and $10,000 in golf — $10k golf club member deposit,” the whistleblower said, according to transcripts of his testimony.

One of the owners of the exclusive members-only sex club confirmed Biden was a client.

‘And we know that that $10,000 went to pay for a sex club. He went to a sex club, and we’ve talked to the person that owned that sex club, and they confirmed that he was there,” the whistleblower added.

“And the guy has to pay $10,000, and the girl — whoever is referring him there doesn’t have to pay anything. So that was deducted on the tax return.”

Jordan Dixon-Hamilton is a reporter for Breitbart News. Write to him at jdixonhamilton@breitbart.com or follow him on Twitter.