An inheritance is simply not a gift. Inheritance and gifting are two different, independent ways that property transfers.
Even if it was a gift, it's the transferor, not the transferee, that is subject to gift tax.
Distributions from a retirement account to a beneficiary are Income in Respect of a Decedent. IRD is deductible on the beneficiary's individual tax return (Schedule A) to the extent of the beneficiary's share of federal estate tax paid by the estate with the estate's filing of an Estate Tax Return (Form 706).
