Thank you. Sorry for missing your reply and not responding in short notice. Grateful for all the information you have provided. I haven't yet found any legit court rulings/cases on the topic of gifts between non-resident aliens. Are you by any chance aware of how one should go about looking for such? Is there a holistic regster with an option to sift through tax court cases?
My accountant is like you. He prefers not to be a registered CPA because it would limit the type of valuable advice he can provide to his clients. The double edge is that he is not liable from his errors. But he has on several occasions been able to quickly resolve issues with the IRS over complicated reporting matters that had triggered penalties. This to say, he has been our tax preparer for well over a decade.