Michael Cohen laid out several crimes in front of the impeachment investigation. As for there not being any evidence ... Absence of evidence is not evidence of absence and when we witness the extraordinary lengths Trump and the Republicans have gone to, to prevent ANY examination of his finances, it begs the question "why?".
I don't know if he'll be charged for tax violations, but there are a multitude of other offences he has committed while in office and in the run up.
Campaign finance violations: Payments to Stormy Daniels and Karen McDougal for a start. Then there's the mystery of the sudden $10 million in unaccountable funds that went into his 2016 campaign just before the election. Then there's the money he bragged about having LOTS of early on in this campaign, on the order of hundreds of millions, but now he claims his campaign is broke???
Emoluments clause of the Constitution: The constitution prohibits a sitting POTUS from receiving money from foreign entities and governments by any means. It's why presidents have always put their business interests at "arms length" during their terms in the presidency. Trump has steadfastly refused to do this and daily benefits from dignitaries and government officials staying in his resorts. He even tried to get the G7 meeting held at one of his resorts. He also tried to pressure the UK government to move the British Open golf tournament to his one of golf courses.
Extortion: Trump tried to use foreign aid payments to an allied nation (Ukraine) as leverage to induce that government to create a smear against his main political rival. That he didn't succeed doesn't erase the crime. The attempt was a crime in and of itself.
Possible espionage: Early on in his presidency, Trump divulged sensitive intelligence sourced from the Israelis, to Russian agents. This intelligence put the lives of soldiers and friendly agents in jeopardy and the Israelis were thoroughly pissed.
During the 2016 campaign, Trump's campaign officials were in constant contact with Russian government agents. That is what started the Mueller investigation. Obama didn't start the investigation, the counter-intelligence unit of the FBI did that on their own because of the communications they were seeing between Trump's campaign people and the Russians. What we now know for sure is that NOTHING happens in Trump's orbit without Trump's knowledge and approval. Anything that does happen without his approval is grounds for instant dismissal, right down to not kissing Trump's orange arse enough.
Crimes against humanity: So far 220,000 Americans have died from COVID 19. Trump was warned in February that the pandemic would be bad and Obama had left him a team and a plan to deal with such matters. Trump chose to a) Do nothing about it because he thought it would hinder the economy and hurt his reelection prospects, b) Warn investor friends who sold stock like the world was about to end, thereby avoiding losses (insider trading), c) actively subverting efforts to contain the spread of the virus by disbanding the team and ignoring the plans while hindering efforts to test for it and provide PPE for healthcare staff and patients. As a result, official SCIENTIFIC estimates are that nearly half of the deaths from the virus could have been prevented had he done what a president is supposed to do. He STILL refuses to wear a mask and holds super spreader rallies because he is narcissistic and craves the attention.
This is only what we know for a fact now. Given the pathological dishonesty of Trump, I believe this is only the tiny tip of a very large iceberg and that it is why he's so protective of his finances.
And finally, what we do know is that Trump is in debt to the tune of $421 million to "someone" but we don't know who. My bet is the Russians and the Saudis. That kind of debt is an instant dis-qualifier for anyone to obtain any type of security clearance at all, never mind having the nuclear launch codes.
That is all apart from the nepotism, corruption, lies and malfeasance that has passed for his presidency.
OK, Rant over.