Back dating may also be done at the request of the subscriber who wants a particular back issue.
You may frequently receive transactions, such as product orders, membership joins, and event registrations, through the mail or over the phone.
Every year, some disgruntled taxpayers try to dodge their IRS obligations using shady and questionable loopholes.
These dubious shortcuts always sound clever, but, it’s important to realize that most of these tax stunts don’t work at all.
Is it legal to comply with the request or must it always be refused outright?
Based on the following from the IRS webpage for completing a Form 709, the following applies; All gift and GST taxes must be computed and filed on a calendar year basis.
List all reportable gifts made during the calendar year on one Form 709.
Note that the receiver can deposit the check anytime that he/she wishes.
If there were gift tax involved, which there more than likely is not, (the receiver is never the one who would pay it).