They could catch you retroactively when you report the rental income. Of course you could simply not report the income and hope you don't get audited but at tha

They could catch you retroactively when you report the rental income. Of course you could simply not report the income and hope you don't get audited but at that point you're now also guilty of tax fraud with the intent to conceal your wire fraud, and tax fraud is the type of thing the IRS can sniff out even years after the fact. There will be no plausible deniability possible since the unreported income will correspond to the defrauded payments, it'll be an open and shut case.