Gifts aren't taxed.
True, unless he gets a beggar’s license, I guess, and it is officially a “job”.
Go on a game show, win some "gifts" and you'll find out differently. Income is taxed, all income, even income gotten illegally is taxable, ask Al Capone. Or more currently, ask George Zimmerman, not illegal in Zimmerman's case but "gifts" and he will pay income tax on it because it is income whether gifted or earned.