@tax_info_seeker987
The Gift Tax Return, Form 709, filed by the donor, is one method of proof that you received a gift and nothing but a gift.
Generally a gift is not reported by the recipient so the IRS is not interested in gifts, unless you are subject to the full audit treatment, which is unusual.
See Comey and McCabe.
https://www.nytimes.com/2022/07/06/us/politics/comey-mccabe-irs-audits.html
