My cousin need my help

My cousin is thinking about immigrating to US by investing half million. But it seems like he has some consideration to provide the income tax/source to immigration office. So his lawyer suggected him to move that money to my account and then ask me to "contribute/donate" the money back to him and that also need me to provide my W-2. I am a normal employee and I have never ever ever had that much money. Then his lawyer provided another suggestion and ask me to open an account in Hong Kong so they can move RBM into it. That seems to me even more confusing if the cash is involved. What kind of tax problem will the two suggestions bring. Please help.