Hi and welcome to Just Answer!There is no limitations or reporting requirements in the US if you transfer the money from your US account to your account in your native country.In your native country - you need to verify reporting requirements.Before leaving the United States or any of its possessions permanently or for an extended amount of time, all U.S. resident aliens and nonresident aliens (with certain exceptions) must prove they have met all federal tax requirements. This is done by obtaining a tax clearance document, commonly called a “sailing permit” or “departure permit”, from the IRS.
Nonresident aliens who have any taxable income and resident aliens leaving the U.S. with no definite plans to return for the year will generally have to complete Form 1040-C, U.S. Departing Alien Income Tax Return, to receive a sailing permit. You must pay all tax shown as due on the Form 1040–C or you must furnish a bond prior to departure. Any tax paid with your Form 1040-C counts as a payment on the annual return filed after the end of the tax year (either a Form 1040NR for nonresident aliens or a Form 1040 for resident aliens). If the IRS sees that leaving the U.S. will not jeopardize the collection of the tax, then the tax may not need to be paid with the Form 1040-C.
No need to inform the IRS about the transfer of the money from your US account to your native country.However if you sell any assets or take distributions from retirement accounts - these are reported on your tax return.
You do not need a tax attorney. If you need any help to prepare your tax returns - you may hire any local CPA or any tax preparation service. You may sign a POA form to your cousin.Here is the form - www.irs.gov/pub/irs-pdf/f2848.pdf
Your signature on Form 2848 allows the individual or individuals named to represent you before the IRS and to receive your tax information for the matter(s) and tax year(s)/period(s) specified on the Form 2848.
You are very welcome.Please be sure to come back if you need any help.