On Monday, defense lawyers told the judge that during summations, they'll tell jurors that although McConney and Weisselberg know now that they broke the law, they didn't know it at the time.
For the Trump Organization to be criminally liable in the payroll-tax scheme, prosecutors must prove that the two executives knowingly conspired and schemed to dodge payroll taxes, and did so to benefit not only themselves but the company as well.
The defense will try to shift blame away from Trump and onto Bender, the high-priced accountant they'll say should have blown an early whistle on the scheme.
Defense lawyers are also expected to tell jurors that the leadership at the very top of the company — meaning Donald Trump and his three eldest children, who have all served as vice presidents — were in the dark about the 15-year payroll scheme, though dozens of memos, invoices, and other documents bear a Trump signature.
The defense is also expected to tell jurors that Trump was just being generous and had no idea that his C-suite was cheating on taxes when he signed off on bonuses, raises, and tax-free perks like personal cars and apartments.