It appears the OP may have a, uh, different moral compass.
"Your friend's" father is utilizing the bank account to funnel assets and hide them from authorities and his family. "Your friend" is providing the means and methods to do that. In most states, that would be called conspiracy. If it hasn't happened already, the next request will be for an ATM card so he can start siphoning off those funds.
It sounds as if the OP is suggesting that the father's family who is owed $100k in back child support somehow isn't legally (and perhaps morally) entitled to that money. And that "the friend" is somehow entitled to it because? It's in her account? It belongs to nobody? Not quite sure.
And, honestly, it's confounding that this is even a discussion among adults.