No. Transferring money between two accounts that you own is not a taxable event, regardless of whether you are a "US person" for income tax purposes.
If you are a US person (means a citizen, green card holder, or a resident alien who passes the substantial presence test) then you need to file a report of foreign bank accounts (FBAR) if you have a foreign account worth more than $10,000 in US funds. This is a report only, no tax is owed.
If the amount transferred is more than $10,000, the bank files a report, but you don't have to do anything. If the transfer is more than $10,000, don't split it into smaller transfers of less than $10,000 because this looks suspicious and can sometimes constitute a crime called "structuring" even if the money and the transfers are perfectly legal otherwise.
In some cases, a gift by a non-US person of physical property located inside the US (like real estate, or other tangible assets) is subject to a gift tax, but this rule never applies to money assets.
