Eight years ago, Alex made gifts of all of his assets to family and friends. Although the transfers would have generated gift taxes, none were paid and no gift tax returns were filed. At present, no one knows where Alex is or even if he is still alive. The IRS has discovered that the gifts were made and is pursuing the donees for the gift tax due. Comment on the validity of the following defenses posed by the donees.
a. The donor, not the donee, is responsible for the payment of any gift tax due.
b. The assessment of any gift tax is barred by the statute of limitations.