Recipient Gift Tax

Today TaxMama® hears from RJ in the TaxQuips Forum, with this question.  “I just came across TaxMama’s 2012-09-04 TaxQuip to “Ivan” entitled “Late Gift Tax Return”
(at TaxMamas TaxQuips : TaxMama’s Free Daily Tax Podcasts or Late Gift Tax Return | taxmama | taxquips), which says (in part):

2) Did you know that if a gift tax should have been filed and wasn’t, the donee (the recipient) may be liable for the gift tax?
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That’s something I wasn’t aware of.
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Could you please give some more information on this?
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Dear RJ,

Unless you have a specific question relating to you or a client, I shan’t be looking for general information.

However, you are certainly welcome to do the same search I would.
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Google the following and read the resulting links:  “irs.
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gov recipient liable for gift tax”

Or search the Tax Court Opinions for “recipient”, “gift tax”

You might have fun doing this.

And remember, you can find answers to all kinds of specific questions about gifts and other tax and business issues, free. Where? Where else? At

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