Hi and welcome to Just Answer!
There is no gift tax since funds were not gifted to you - but you inherited them
You do not need a tax attorney as long as there is no litigations. But I suggest to have a qualified CPA representing you with the IRS.
You are eligible to collect foreign funds as an executor and a beneficiary of your mother's estate. However - you need to determine tax liability and reporting requirements for you and for the estate.
An FBAR is a Report of Foreign Bank and Financial Accounts.You would be a subject of FBAR reporting if you have a financial interest in or signature authority or other authority over any financial account in a foreign country, if the aggregate value of these accounts exceeds $10,000 at any time during the calendar year.You should report that by
(1) completing boxes 7a and 7b on Form 1040 Schedule B - http://www.irs.gov/pub/irs-pdf/f1040sb.pdf .(2) you are a subject of FBAR reporting if a foreign account value is above $10,000.The form to use is TD F 90-22.1 - http://www.irs.gov/pub/irs-pdf/f90221.pdf
In additional - you need to determine any income earned on this account at least for past six years - and verify if that income was properly reported on your mother's tax return. If not - you might need to amend those returns and report additional income.
That is why you need a qualified tax prepare helping you.
Let me know if you need any clarification.