No,he will not. He will complete the Form 709 and claim the exclusion.
I too wrote a lengthy response to you.
Here is a copy of it:
Robin D. : Hello and thank you for using Just Answer,
Robin D. : He will not have to pay Gift tax as long as he has not used up his lifetime (a little more than $5mil).
Robin D. : He will need to report the gift on Form 709 but that is to show the amount he is not paying tax on and to use his lifetime limit.
Robin D. : The amount over $14,000 is reportable, then he can use his lifetime limit so he does not pay Gift Tax.
Robin D. : I really enjoyed working with you – please feel free to request me again when you come back to ask another question.
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Robin D. : Let me know that you can read the posted answer please.
Robin D. : I can change to Reg Q&A but then we loose the ability to CHAT in real time.
Robin D. : I will switch so maybe you will be able to respond.
Robin D. : The system said you entered "JACUSTOMER-955470m6- has entered this chat!" but then it said you exited "JACUSTOMER-955470m6- has stepped out of this chat."
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Robin D. : Hello
Robin D. : Ok I am switching to Q&A
Robin D. : Please look under My Questions to respond.
Again when you responded and asked if your brother would have to pay tax, I responded no. He would be allowed his exclusions for lifetime.