Not My Adsense Account What Do i Do?

So my adsense account was banned many years ago. So i decided to get back into it using my friend's address name bank and tax id. When it comes down to taxes i can prob figure out how to help him report it schedule C and a few other forms...

The problem is the tax trail. Right now I have him depositing the adsense check into his bank account and sending me the money through online banking. Will i get in trouble for this? As in do i need to report this as my earnings too even though I'm sending him money to cover whatever he owes IRS next year?

If i get everything in cash so i don't get a paper trail how do i go about buying stuff online. I don't want to cause him any more troubles like making him purchase stuff for me with a credit card. Or should i get in cash then find someone a friend who will help me purchase stuff and then i just give him cash.

any any advice?