What are the legal concerns around opening a CashApp for another person's business?

I have a friend (who I have known for 20 years and trust) that is living in Canada and does OnlyFans type work, camming, social media, etc for tips. Apparently they aren’t able to use CashApp or Venmo where they are and asked if I could open one for them to use since I live in the US, but they obviously don’t want me on the hook for income taxes for their income. However, they would pay me a cut for the inconvenience, which I would report.

Is there an appropriate way to address that or is it just going to be impossible? Are there other legal concerns aside from taxes?