If you want to trust your friend, do, but with conditions. Tell your friend that you would be willing to help, but you will find a lawyer to handle to full money transaction. The person is right, you will have alot of IRS problems if you can not track the $25,000.00 cash money. It could be drug or street money, if your friend is really going to put that amount in your accont. OR, if this is solid transaction, and you know where the funds are coming from. Then open up a bank account and put leave $10.00 if your friend and your lawyer want you to handle the transaction. The Best advise, let someone at the bank and your lawyer know what you are doing so they can monitor the account for you. Full disclosure and you will not get into trouble.