Thank you for your reply!
Gifts are never taxable to the recipient in the US - understood.
If the gift giver owes a tax in their country, that is up to them - understood.
Remaining question is: can the foreign gift giver owe taxes in the US as a result of such transaction?
Title 26 CFR § 25.2501-1 3(i) says:
The tax does not apply to any transfer by gift of intangible property on or after January 1, 1967, by a nonresident not a citizen of the United States (whether or not he was engaged in business in the United States), unless the donor is an expatriate...
My relative is not an expatriate, so my understanding is that the gift tax does not apply to them.
