My partner wants to gift me $100K. He is a foreign diplomat living in DC and does not pay taxes yet he does have a SSN. His bank account is based here.

I am a US citizen and my bank is also based here.

He never pays income taxes but would he be required to pay taxes on this gift? Thank you.

I would say "probably" - but, I don't know how differently a diplomat may be considered from other foreigners transferring property within the US. I recommend that you call the IRS at 1-800-829-1040 and ask them. If tax is payable it would be $20,160.

This can be a complicated question. It may be wise to run a test first. I can provide you contact information so your partner can test the process by gifting $100K to me first. If that goes through without a hitch he could proceed with the gift to you. (not seriously, but fun to think about).

A foreign person or person exempt from residency in the U.S. does not pay the U.S. gift tax on this gift.
Yes, call IRS and find out.

MukatA: Well, I see that you carry the distinction of Expert and I do not, but I have to say that there can be some confusion in shifting terms and I see some conflict in what you are saying and what is stated in the instructions for Publication 709.

Here's an excerpt from Pub 709:

Quote/ Nonresident aliens are subject to gift and GST taxes for gifts of tangible property situated in the United States. Under certain circumstances, they are also subject to gift and GST taxes for gifts of intangible property. See section 2501(a).

If you are a nonresident alien who made a gift subject to gift tax, you must file a gift tax return if:

You gave any gifts of future interests,

Your gifts of present interests to any donee other than your spouse total more than $12,000 /endquote

You then use two terms "foreign person" which I am used to using only in the context of the ITAR and "person exempt from residency in the US" which I believe is the same as the "Nonresident alien" terminology used in Publication 709.

We both agree that the OP should contact the IRS, but I really believe you have some errors in your post.