Thanks for asking your question! I'm sorry to hear about your tax issue and I'm going to try my best to help you understand or resolve it.
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A gift tax is owed by the person giving the gift, if the amount is over $14,000 per year, per person. HOWEVER you can give away $5 million tax free during your lifetime
so, there is a gift tax return due on the gift, but no actual tax will be due unless your mother has gifted over $5 million
And, for you there is NO income tax on the gift