Is the agreement between the donor and the donee that the latter shall assume the tax burden binding on the government?

The answer is that the agreement between the donor and the donee regarding the donee assuming the tax burden is not binding on the government.

This concept is rooted in tax law principles, where the obligation to pay taxes is ultimately determined by statutory provisions and regulations rather than private agreements. Even if a donor and a donee agree that the donee will take on the tax liability associated with a gift, the government still retains the right to enforce tax laws and assess taxes based on the law, regardless of private agreements. This means that the government may hold the donor accountable for the tax liability under circumstances dictated by tax statutes.

While private agreements might be respected between the parties involved, they do not modify the underlying tax responsibilities set by law. As a result, this makes the agreement non-binding concerning the government's interests and obligations.