As far as I know, banks do report the transactions, so it won't help if you do 5 x 9999 transfers. IRS will know that. However, if you send 14000 to four different people, then you are fine. You can gift 14000 each to as many people as you want without any gift tax implications. However, if you have a bank account in Nepal, you can transfer it to that account, you can transfer all at once. I'm not an expert in this matter, just a disclaimer. I suggest you spend a couple of hundred bucks and schedule an appointment with a tax attorney. He/she will tell you the ways to legally avoid troubles with IRS.