Charles Bukowski - American author

sorry to bother you great folks again,
but my mom is planning to give me $10,000,
and i was curious if the IRS would try and tax it.

would this be considered a gift tax?
also i think the taxable amount is like $12,000.
any advice would help. (also reading the IRS website, it's a headache.)

wish they would keep things simple.

thanks.