Legal Question in Tax Law in New Mexico

Sounds like a scam to me. I wouldn't buy anything until it is cash in your bank account. Beware of cashier's checks and money orders, they are phony. In case you do get it, gifts are not subject to income tax, but gift tax, and the gift tax is the responsibility of the giver. If you won the UK lottery or saved some poor soul's inheritance from Russia or Nigeria, get some advice pronto, and for sure do not send them any money for any reason.