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To search for the appropriate publication/form check out:

http://www.irs.gov/forms_pubs/index.html

For "gift tax" I believe you want to look into pub.950. Gifts are reported on form 709 and the PDF downloads have instructions. Now if this 2mil were lottery winnings, that is a total different ballgame that I'm sure you are aware. Hope this helps.

HaGD, L2J
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