If you disagree with the decision made at any level of the process, you can generally go to the next level. At each level, you'll be given instructions in the decision letter on how to move to the next level of appeal. Original Medicare appeals. Medicare health plan appeals. Medicare prescription drug coverage appeals.
Assuming that you will have given each of your son and his wife only $13000 or less for the entire year 2009, you would be within the annual federal gift exemption amount for this year ($13000). You would not need to pay any federal gift tax. The recipients of the gifts would not be taxed on the gifts.
The IRS sets no cap on the total amount of money you can give your child each year. However, there are tax consequences for gifts over a certain amount, and the IRS imposes a lifetime $5.12 million gift tax exemption as well.