Originally Posted by
zZ_guera_Zz
If 20 neighbors send you gifts and you haven't declined or accepted any of them, the 21st neighbor to send you a gift will get the message that your gifts are maxed and will not be able to send you a gift.
This is why so many players do not like receiving gifts they have to decline. There is a big chance neighbors that were going to send you wanted gifts will get the maxed message and therefore not be able to send you anything because you had gifts in your queue you hadn't had a chance to decline yet. If they think you are maxed, they aren't going to come back and check again.