The giver of a gift is responsible for any potential tax liability, not the gift recipient.
You can give anyone a gift of up to $16,000 without filing Form 709, the gift tax form. Since the check was made out to you and your wife, the giver was allowed to give you and your spouse $32,000 without having to file a return.
The gift tax return doesn’t mean the giver has to pay any tax. In most cases, it simply reduces the amount that is exempt from the “death tax.” For most people, the lifetime estate and gift tax exclusion ($12.06 million in 2022) is high enough that it doesn’t impact the giver.
See: The Gift Tax Made Simple
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