I have two citizenships, I was born in Europe and I have been living in the US for many years. I became a US citizen a few years ago. In my home country I had some properties that I sold some years ago and that money is over there in a bank accounts that I had no touched in many, many years. Now I want to close that account and bring the money to the US. Is there any provision I should know? Moreover, should I pay taxes for that money?

As a U.S. citizen, you are taxed in the U.S. on your worldwide income. If you sold the property abroad while you were a U.S. citizen or U.S. tax resident, you should have paid U.S. tax on the gain in the year of the sale.

You should have been reporting interest income from the foreign bank account on your U.S. tax return and annually filing Form TD F 90-22.1 (if the balance of the account exceeded $10,000).

The actual transfer of the money from outside the U.S. into the U.S. is not a taxable event (although there could be some currency gain or loss recognized).

I am low income and I don't have conditions to obtain a bank loan to buy a house (california)... but My father lives in Brazil and he wants to buy a house for me in the USA so Anyone know if I'll have to pay tax from money to pay that house.? and how do we do this transfer?? price $ 450,000.00

Thanks

If you father is not a U.S. citizen or resident, non of you pay any U.S. tax on the money sent by your father.
How do we transfer?? Ask you father to check with his bank in Brazil.
Also since the amount exceeds $100,000 you need to file form 3520.