IIRC, if you gift more than $11,000 in a year to an individual, anything over that is hit by a "gift tax" of 55%, and that is paid by the giver. The recipient is not liable for any taxes. I believe that the gift tax can be waived for up to 1 million dollars, however, that is then subtracted from the giver's death tax exemption. So if the giver gives 1 million dollars in total, the death tax kicks in at the first dollar of the giver's estate when he or she dies.
But I'm sure that none of that will matter. Laws don't apply to scumbags like them. And of course, we'll keep on paying for them.
Mark