Does the donee of a gift ever have to pay gift tax?

Unfortunately, the answer is sometimes yes. This happens if the donor does not pay the tax or properly file a gift tax return.  This usually happens when is deceased because that is usually the only situation where the IRS pursues the recipient of the gift.  Internal Revenue Code Section 6324(b) states that when the donor does not pay the tax, the IRS can seize the gift for its value or otherwise look to the donee to pay.  If you find yourself in that situation, You should first make sure the IRS has not overvalued the gift and also make sure of the status of any capital gains tax  on the property.  Also, you need to consider whether or not the donor exceeded the lifetime unified gift and inheritance tax exclusion.  If you do have to pay some or all of the tax, and cannot easily do so, you can set up an installment agreement or pursue an Offer in Compromise.