The qustion is relevant not only to tax payments but also keeping in mind that the NRA uses an account for NRA (so no SS#) on a US bank to draw checks that are deposited on a personal account by the daughter who is a US citzen. The NRA account is funded solely through foreign deposits. No property or real tangible assets are held by the NRA (other than bank accounts)in the U.S. It is understood that any amount over $100,000 per year must be reported but not necessarily carries tax implications right?

That MAY be a matter reported on Form 3520, to explain the source of the funds.

Other than that, there are NO tax implications for the non-resident alien (NRA).

Thank you... what about Tax implications for the US Citizen receiving these funds from a NRA (direct Relative, Parent)

The recipient will be one filing the Form 3520, but as long as it is clear that it is a gift, NO taxes will be due.