NEW YORK (CNNMoney.com) - Reese, Heath ... Uncle Sam wants a word.

Whoever wins an Oscar on Sunday will receive a gold statue, glory, gifts ... and very possibly a tax bill.

Ditto for the runners-up, the presenters and the performers, minus the glory and the gold.

To pampered celebs drafting acceptance speeches or rehearsing their line "And the Oscar goes to ... " IRS Commissioner Mark Everson had a word of warning Friday: the stars' gifts may be treated as taxable income and must be reported on their returns.

The Academy of Motion Picture Arts and Sciences will be giving the nominees, presenters and performers gift bags of which the contents remain a mystery but which some news reports have estimated to be worth more than $100,000.

"As the world watches the glamour and glitz of the Academy Awards, it's important to keep in mind that movie stars face the same tax obligations as ordinary Americans," Everson said. "We want to make sure the stars 'walk the line' when it comes to these goodie bags. ... This has become big business for companies promoting their products. These things aren't given without pride and prejudice. There is a tax implication for them. We just want to make sure no one crashes into the tax code."

David and Mary Mellem of Ashwaubenon Tax Professionals in Wisconsin said there may be an instance in which the gifts to the stars might not be treated as taxable income. If a nominee doesn't attend the ceremony but receives the gifts anyway, that might be an argument that the gifts really are gifts and not just compensation for showing up.

"It really depends on the facts and circumstances of each of these cases," said IRS spokesman Terry Lemons.

For a look at some of the swag Oscar stars will be getting this year, click here.