What is the crime? Violating NCAA rules is not a federal crime. Taking money to attend a school is not a crime, nor is advising your kid to go to a certain school who gave you money.
Most of the people getting the money, however, are not reporting the income. That includes the parents, players, coaches and “street agent” guys. That’s why you need the IRS to charge people with income tax evasion. The idea that there are bigger fish to go after and it is not worth the time for the IRS ignores the corruption to the system.