Will I get taxed on gift money for a down payment?

• accounting and tax associates
• accounting degree programs
• international money transfers
• best accounts for saving money

So, my father passed away a couple of years ago and left me some money. I was young at the time (22) and my mom wanted to place the money into a mutual fund to keep it safe. I allowed her to put the money into her account where it has been doing really well making about $14,000 a year in dividends. I have already paid taxes on this money when I originally received it. Now, I'm purchasing a house and want to use the money for a down payment ($100,000). I'm realizing that my mom must now gift me my own fricken money back for the down payment. Will I get taxed on this money again? Is there a way to not get taxed again? Does the money have to be a gift? Ugh. Thanks in advance for your answers and advice!

Additional Details

Or avoid my mom getting taxed :)

I live in California.

Will I get taxed on gift money for a down payment?