Thai's Paying Taxes On Foreign Income

I receive several internet based 1099 each year in the U.S.

If I switch my income to my Thai partner's (not married) and open her a bank account in the U.S., it is my understanding she can keep that money tax free in the U.S.

Would she then be able to gift me up to $10,000 k (under IRS tax law) tax-free each year? Would she be liable for any Thai taxes, since the money is foreign earned and not brought into Thailand?

It is also my understanding that this money earned could be invested and and grow tax-free. I'm only looking for advice/comments. Does anyone know a lawyer trained in international taxes? Thanks

--matt