My brother in law is going to transfer money to me, so that I can pay a third party for him. He is concerned about the tax implications. Are there any?

[rjs]

There are probably no tax implications, but why doesn't your brother-in-law pay the third party himself? It looks like someone is trying to hide something. This sounds like money laundering.

Who is the third party, and what is your brother-in-law paying the third party for?

[Mike9241]

you may want legal advice. if this is deemed money laundering you could get hit with a $500,000 penalty and 20 years in prison.  there could be very legitimate reasons for doing it in this manner.