Technically, if that makes them exceed the annual gift allowance to you, yes, they can. Now, the gift exclusion for 2022 is $17k, so it’s unlikely that your family is giving you $17k worth of value. And that's per person/per person - I can give my son $17k, my husband can give my son $17k, and then we can both gift our youngest $17k. Your relative would be having to transfer a lot of value in gifts before it would trigger - but if you had a sibling who was really wealthy and helped you out with gifts - monetary or otherwise, dinner at Disney could turn out to be a taxable event.