I owe the IRS $41k in back taxes and a friend has offered to loan me the money. What r tax consequences 4 us?

If he gives me the $41k, will it count FOR ME as taxable income so I can't use the full amount? I'm unemployed so I'm not making any money this year anyway. Plus what are the tax consequences for HIM--if any--for giving me the money? I've heard of "gifting". What is it, and does it apply to my situation?