Who is primarily liable for paying the donor's tax?

The correct answer is that the donor, or person making the gift, is primarily liable for paying the donor's tax. This tax is imposed on the transfer of property or money as a gift, and the responsibility for its payment lies with the individual who initiates the gift rather than the recipient.

In the context of tax law, it is the donor’s financial obligation to report the gift and pay any applicable tax, which ensures that the tax liability is clearly defined and centralized. The recipient does not bear this responsibility, as they are not the ones making the gift but rather receiving it.

A tax professional may assist in navigating the complexities of the donor's tax and ensuring compliance with regulations, but they do not hold any direct liability for the payment of the tax. Similarly, the government is not liable for payment; instead, it is the entity that enforces the tax obligation and collects the tax revenue. Thus, the responsibility remains firmly with the donor.