They apply, but you are just subject to gift tax at that point, which does not actually result in a tax bill for you, but a reduction in your total giftable allowance which is ~13M dollars. 

She said, I was trying, working 2 or 3 jobs to pay the bills, but just couldn't.

I recieved written confirmation from the Philadelphia Tax assessment office that the city was behind on issuing the  tax bills for new parcels but confirmed the new assessed values in an email and that the tax bills would be issued retroactive to the start of 2024.

Are you suggesting accountants never bill hourly or over sell clients on services?

Like if they are complaining about the recency of a credit card, you can sometimes present other documents showing maybe utility bills being paid on time, or something like that.  

After seeing a bad review I left, they tried to get the post removed by reporting it; call me; and then eventually removed the plumbing bill after getting negative publicity.

Some lenders say anything beyond the billed amount.

Quote from @Bill B.: Because they will usually only give you 30 days.

@Bill O'DonnellThanks, Bill!

They were older and the wife who paid the bills was ill.