My half sister was contacted by a law firm located in Bergan, Norway that her father's brother passed away and left all the heirs a small heritance. She checked it out and found it to be legitimate. She was told that her share would be $26,000.00. What are the U.S. tax ramifications once she receives this money? and what percentage will she owe the U.S. government in taxes on this sum ?? Thank you for your help!