Lets say I want to gift 20k to my son. Obviously I can pass on 14k without inuring any gift tax but can I give $6,040 to my cousin (pay him 40 dollars lets say so cover wiring expenses, etc) and have him gift 6k to my son? where dem pwm folks at? It seems like if I wanted to I could do this (x1000) and gift my son tons of money tax free? That is assuming I knew 1000 people I actually trusted with to give the money back.