JaniceA is correct.
According to the IRS (2017), if someone gives you more than the $14,000, the giver must file a gift tax return.
The person who receives the gift owes no tax.
If someone gives YOU a gift, do you feel compelled to go to the IRS to pay tax on it, carla? Or do you just feel that EVERYONE else should abide by harsher rules than you do?