Hello and thanks for trusting me to help you today. I am a tax adviser with over 15 years of experience.
You relisted your question citing the answer was Inaccurate.
I am not sure what part you found to be not correct but I will explain the requirements when a US person receives a gift from a Non US person.
The gift tax is a tax on the transfer of property
by one individual
to another while receiving nothing, or less than full value, in return.
The gift tax applies to the transfer by gift of any property. You make a gift if you give property (including money), or the use of or income from property, without expecting to receive something of at least equal value in return. If you sell something at less than its full value or if you make an interest
-free or reduced-interest loan, you may be making a gift.
The person that receives the gift does not normally pay any tax unless the giver is an expatriate of the US after June 16, 2008, may be subject to tax which must be paid by the recipient. If your father was never a US person then this would not apply.
The receiver, again, does not pay tax on the gift they receive. They would only even report if the gift is $100,000 or more. Of course, if they generate income from the gift, that income would be taxable to them, but not the initial gift itself.