The TT employee missed the foreign part, but this is also a two-year old question. The TT answer is at least half-right; the recipient of a gift does not have to pay tax period. The giver might owe gift tax, but in this case that would be a matter for the parents to deal with in their home country.
Separately, any US person (citizen, resident alien, etc.) who receives a gift from a non-US person must use form 3520 to report the gift, if the total of all gifts received is more than $100,000, or if the gift is more than $15,000 and is from a foreign corporation rather than a person. There is no specific tax owed, but the IRS wants to keep track of the movement of large amounts of money and also make sure that it is not wages disguised as a gift.
<a rel="nofollow" target="_blank" href="
https://www.irs.gov/Businesses/Gifts-from-Foreign-Person">https://www.irs.gov/Businesses/Gifts-from-...>
