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The receiver does not pay tax on a gift. The only reporting requirement by the receiver would be if they receive a gift from a non US person that is $100,000 or more. If that happened then the receiver (if a US person) would use form 3520 but still no tax to pay for the receiver.
The giver if a US person would have to report any gift to one person if $14000 or more. That is done using form 709.
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