Don't be a stupid smart ass.

"Penalties for Failure to File Form 3520

You may be penalized if you do not file your Form 3520 on time or if it is incomplete or inaccurate. Generally, the penalty is 5% of the amount of the foreign gift for each month for which the failure to report continues (not to exceed a total of 25%). "

Filing 3520 has no tax consequencies.  But If you play this game of $99,999, you are subjected to up to 25% penalties.  I told you clearly to treat related payments as one single payment.  Obey the law or take all consequenceis on your own.