Please explain why you think the recipient of a gift is the one that has to pay tax on it.

Because otherwise you can come and build me a website and I can gift you $10k and wow nobody needs to pay income tax anymore?

No, because when you give me $10K because I made you a website, you're obviously paying me for my work. The IRS is not stupid, and doesn't look at the form you claim, it looks at the actual factual situation.

The IRS doesn't look at any factual situation, its clerks in an administration building..

is this generally not understood? For example, if you go on price is right, and you win a nice trip to tahiti, you still have to pay tax on it.

If it's generally understood, then it's wrongly understood:

https://www.irs.gov/businesses/small-businesses-self-employe...

"Who pays the gift tax? The donor is generally responsible for paying the gift tax."

>For example, if you go on price is right, and you win a nice trip to tahiti

Those are prizes or winnings, not gifts. Totally different tax treatment.

Gameshow winnings are not a gift. I think it is considered gambling and taxed accordingly.