Hello,
My father (nonresident alien) want to make a gift to me (us resident) about 220K.

As I have read on this forum, it seems a better idea to make a gift inside a foreign country:
1. My father makes a gift from his account to my account in a foreign country.
2. Then, I transfer money from my foreign account to us bank account.

And I will have to file Form 3520 and FBAR with my taxes.

My question, do I have to bring proof of my father income for the IRS.
Do I have to send any document?
Do they sometime ask for such things at all?

( It's not the easiest thing to do, so if they will never ask, I will not bother spending my time and making a lot of useless work)

Just report the income on Form 3520 for what it is, a GIFT.

For the amount of money involved, I doubt the IRS will ask for any proof.

Thank you.

And one more question is it really a good idea to gift the money inside a foreign country first, before wiring money to us bank? For me it seems a little strange, as I will have to wire the money from my foreign account under my name to us bank account under my name and this one will be not a gift wire transfer.
Before, my father was sending money from his account to my account in us bank as a gift. ( wires was under 10 000 )

If the gift is completed outside of the U.S. then there is little chance the gift tax will ever come into play, so, yes, it IS a good idea.