An aunt left him out of her will. Can his siblings share the windfall?
You can share an inheritance, but may have to notify the IRS so that you’re in compliance with gift tax rules.
Taxpayers With Missed IRS Form 3520 Filings Face Tough Decisions
If a taxpayer misses the filing deadline, the IRS may impose significant penalties (up to 25% of the amount of the foreign gift or inheritance received).