Generally, tax is never owed by the recipient of a gift under US law. Whether the giver must pay a tax depends on the tax laws of their home country. If the gifts (per person per year) are more than $100,000, they must be reported (disclosed), but there is no tax owed with the disclosure.
If the gift is made in such a way that you end up owning or controlling a foreign bank account that contains more than $10,000 for even part of the year, that must also be reported (but US tax is still not owed). But if the gift is made into your US bank account, then you only have to worry about the reporting requirement over $100,000.
