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If you're being charged taxes when you buy commissary why can't you file taxes?

If the money that's considered a gift is coming from a loved one that's a tax payer is already paying taxes to send the inmate money why do the inmate have to pay taxes for commissary? If it's understood that the money the inmate is spending on commissary is a gift to the inmate and the inmate is not a tax payer why is the inmate still subject to paying taxes but not able to file for taxes?