Tax implications of withdrawing 10 ether on behalf of someone else?

I've been holding my dad's ether. We bought in 2017. He's not tech savvy at all (can barely use a phone) and wants to cash out 10. I have it stored in a Keevo physical wallet and plan to transfer it to coinbase (where I keep mine), and cash out. Then transfer the money to him.

Will the IRS be looking at me since I'm the one who did it? Can he claim it on his taxes since he's the one who bought it and is getting the cash sent to his bank? He's in a much lower tax bracket than I am as he's retired and living off SS so I'd imagine he'd have to pay less. He told me to keep 20% for taxes but I don't wanna claim it if I don't have to.