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It’s probably less about the former president, and more about the GOP trying to torpedo efforts to pass a bipartisan border security bill. They’ve been fear mongering about the border for so long and so consistently, it wouldn’t actually benefit them as much if such a bill were passed during the election season.
Tax evasion on top of the other illegal activity can increase the consequences if you’re caught. They tend to require warrants before divulging information to other authorities, however any information gathered through legal means can be used against you.
The main benefit of reporting the income is to reduce the likelihood that somebody gets suspicious of the change in buying habits and starts in investigation in the first place.