[KevinB]

all gifts are taxed as income to the receiver. that why the oprah guests sell the cars to pay the taxes.

Actual gifts are never taxed to the receiver. Oprah is running a business. Her "gifts" to audience members are actually marketing expenses, not gifts. They will receive 1099s for the value of those "gifts."

[Dilbert San Diego]

So then, buying the cars is a business expense for Oprah, and the value of the cars is taxable income to the recipients?