Based on your financial expertise, provide your response or viewpoint on the given financial question or topic. The response format is open.

us citizen receiving bank transfer from foreign boyfriend
No, any gifts you receive are not taxable to you. In fact, losing money in a scam (as this sure sounds like to me) can even be tax-deductible if you lose enough! I wouldn't recommend accepting anything. Usually people with millions are dollars are capable of setting up their own bank accounts.