Opening an AdSense account in the name of the family and taxes

[mrclutch]

Hello friend, I have received payment from YouTube a couple of times before. I am eligible for the new exception, but I am afraid of getting penalized in the future. Can I delete my old AdSense account and open a new AdSense account under my father's name, connecting it to the same channel? This means that the money earned will be deposited under my father's name and the tax will be deducted from his card. Is it necessary to delete the YouTube channel as well? Will it be revealed during the review process on YouTube, or will there be any trouble?