When the resident alien departs the US, would the person need to pay back the amount of the gift taxes that were deducted from the lifetime exemption amount? Say I gave my father 20k in 2021, filed 709 for the 5k in 2022 for 2021 tax return, and then in 2022 I also leave US, would I need to pay back the gift taxes on the 5k I gave in 2021?
