Can i buy a home for someone, tax issues?

What is the name of your state? new york

Can i buy a home for someone but put the house in there name? Are there any tax issues or anything im unaware of that makes this more difficult to do? And would be paying in cash.

thanks..

You'll have to file a gift tax return telling the IRS that you gave away $xxx,xxx to the recipient. You don't pay any taxes, you just file the form. The first $11,000 you give them is excluded; the rest goes on the gift tax return. You exclude $11,000 per year per donor or per donee. Thus, parents can give married children $44,000 per year with no gift tax consequences.