Hypothetical Tax Question

[IQ89]

Say you have four people (assigned as A, B, C, & D.) Person A gives person B a million dollars, and B pays whatever taxes are due (would that be considered a gift tax?). Then B gives C the balance and he too then pays taxes. Then C gives the balance to D, then D back to A. Round and round. Would it be possible for the government to end up with the whole beginning amount of a million dollars (or close to it)?