Tyler McBrien Profile picture
May 6 198 tweets 29 min read Read on X
Good morning from 100 Centre St for DAY 12 of Trump’s NY criminal hush-money-election-interference trial.

Follow along for my gavel-to-gavel live coverage, alongside the indefatigable @AnnaBower and Ben Wittes for @lawfare 🧵⚖️ Image
It’s a lively Monday morning. The public line is longer than usual, and includes a group of young people, maybe high schoolers.

It also includes a woman from Rhode Island, who is in town for a conference. “What better sight seeing to do than go to the Trump trial?” she says. Image
It’s a marathon not a sprint, and the court pews can be unforgiving. It’s borderline anti-press design!

Ben’s setup is getting more elaborate as he tries to prevent reporting-related injuries. Image
Last week ended with fireworks (as Keith Davidson wrapped up on Thurs) and waterworks (as Hope Hicks finished on Fri).

Who's up next? Much like Trump, the press is largely in the dark.

The identity of the next witness is between the prosecution and God. lawfaremedia.org/article/firewo…

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Confirmed: members of the public today include a group of high schoolers here on a class trip.

If nothing else, this trial has probably generated a few stellar law school essays.
It's 9:23 a.m., and Trump has taken a seat at the defense table flanked by Todd Blanche, who has an arm around Trump as he whispers something into his ear, his hand cupped in front of his mouth.
Across the aisle, the prosecutors installs themselves (from right to left, facing the judge) — it's Susan Hoffinger, Matthew Colangelo, and Joshua Steinglass. Christopher Conroy sits just behind them.

The photographers have snapped their shots as we await Justice Merchan.
Boris Epshteyn is here again. He strolled in a few minutes after Trump and took a seat in the second row of the gallery. There's a man next to Epshteyn in a light grey suit, but we're not sure who it is.

As for Trump, it's a red tie today.
At 9:28 a.m. our ever punctual Justice Merchan is here, and it's all rise.

(Here in the press overflow room, a high schooler stands as well, but quickly sits when he realizes no one else joined him.)
Up first: the People's motion for contempt.

Merchan wants to address defense and Trump. Prosecution has filed 3 separate motions.
MERCHAN: "It appears, for the 10th time, that the $1k fine are not serving as a deterrent. Therefore, going forward this court will have to consider a jail sanction."

It's the last thing I want to do to put you in jail, he adds.
Merchan is about to hold Trump in contempt for the 10th time, and it will be another $1,000 fine.

There are many reasons why incarceration is truly the last resort. It will obstruct the proceedings, Merchan adds, which is the last thing that Trump wants.
But at the end of the day I have a job to do, Merchan says. Your continued willful violations constitute a direct attack on the rule of law. I cannot allow that to continue. As much as I've wanted to avoid a jail sentence, I will as necessary and if appropriate, he says.
Merchan hands down his decision, to the defense and prosecution. Trump looks at it silently.

I will post it as soon as I can get my hands on it too.
Today's witness will be JEFFREY MCCONNEY

Bove is up now, and he wants to address some objections to exhibits that will be introduced outside the presence of the jury. If the court is willing to go through them one by one beforehand.
There are 20+ exhibits Colangelo says, and we're arguing about the evidence that the prosecution wants to introduce during McConney's testimony today.

McConney was the Trump Organization's controller in the statement of facts.
It's very hard for me to [object to the exhibits] that on the fly—I still don't know what the exhibits are, Bove protests, but Merchan doesn't know what that has to do with the presence of the jury or not.

We'll do it at the sidebar, you'll have an opportunity, Merchan says.
Wouldn't it be more orderly to take these one-by-one, Bove asks, but Merchan doesn't want to keep the jury waiting. Also, defense could have given Merchan a heads up yesterday when they found out about McConney.
In the indictment's statement of facts, Cohen allegedly sent the first invoice to McConney ~Feb 14, 2017, and McConney allegedly forwarded the invoice to Deborah Tarasoff TO Accounts Payable Supervisor) writing: “...legal expenses. Put ‘retainer for the months of Jan and Feb 2017
Merchan welcomes back jurors and offers an instruction: Exhibits have been admitted into evidence with redactions, made to remove PII, and insure only relevant admissable evidence has been put before you. Do not draw any inference at these redactions.
The People call Jeffrey McConney.

McConney takes the oath then takes his seat.

He has a mop of white hair, a white goatee, and he wears a dark suit with blue patterned tie.
Asisstant DA Colangelo steps up for the prosecution and asks about McConney's education.

He's a Baruch College grad (my grandfather's alma mater!). Go bearcats!
McConney started at the Trump Org as Assistant Controller in 1987 and climbed the ranks to become SVP Controller in the span of 36 or 37 years.

He also did some tax return work outside the Trump Org during that time.
McConney is here in response to a subpoena, and the Trump Org is paying for his attorney.
When asked his definition of Trump Org, McConney says: To me there's two definitions—there are two legal entities, Trump Org, Inc. and Trump Org, LLC. Most people refer to Trump Org as Pres Trump's global holdings and assets, IP, whatever. Trump ran the org, he was the brains.
Any convos w/ Trump since he retired last Feb? No, McConney says.

Before he retired, over 500 entities comprised the Trump Org, he says.
For those 500 or so entities, what kind of businesses are they in?

Golf courses, real estate, licensing deals—that's the bulk of it, McConney says.

trumporg [dot] com was the domain for McConney's email pre-retirement, he says.
JM says Trump Org itself doesn't hold assets (e.g., Trump Tower)—the way we've set everything up is each asset was owned by a separate entity, sometimes multiple entities. Ultimate owner is the trust, with Trump as beneficiary, JM says.
Buckle up for documents—lots, and lots of documents.

Folks, it could be a "slog," to borrow Susan Hoffinger's phrase from voir dire.

First up is a "summarized structure chart" of the Trump trust, visible currently only to the parties and the witness.
I fear that the only tears we see this morning will be tears of boredom.

Please prove me wrong Mr. McConney!
Finally, we see an org chart titled "Donald J. Trump Revocable Trust Dated April 7, 2014"

It's various holding companies that own different entities that make up the Trump Org, and they all roll up to the trust.

Page two is a Schedule, showing relationships btwn entities
McConney believes the trust may have been created 4/7/14 but he's "not a lawyer," so can't be exactly sure.

Trump and Allen Weisselberg were the trustees of the trust.
McConney was promoted to controller when Weisselberg was promoted to CFO, and was his boss for more than three decades.

A lesson to the bosses of the world: be nice to your direct reports. You never know when they'll have to testify against you under oath.
McConney is discussing his roles and responsibilites as controller—he oversaw the accounting department and general ledger, including accounts payable and processing expense reimbursements.

We're starting to zero in on the "retainer" payments and "legal expenses."
We're getting some Accounting 101 now.

What's accounts payable? It's simple really. McConney explains it as "when you or an entity owes somebody money."

Accounts receivable? "It's the other side—when somebody owes you money."

General ledger? Keeps track of all transactions.
Trump's eyes are closed during these basic accounting lessons, and not for the first time (nor likely the last), I don't blame him one bit.
Golf courses and hotels were excluded—they had their own accounting staff, says McConney.

As controller, it was McConney's job to keep the ledger accurate. The ledger was run by a computer program called MDS—multi-data services or systems, McConney can't remember.
Back in the 80s, one of McConney's first job was to set up the accounting systems, and they had MDS up and running since 1990/1991 until at least the day he retired.

Thrilling stuff folks. To his credit, Justice Merchan looks on intently. He's alert and present.
As we talk through the Trump Org 's financial structure, we're watching the yeoman's work of prosecuting right now.

For all those law school hopefuls writing their essays about the trial, let this also be a lesson. You're going to review documents. Lots and lots of documents.
McConney says that his accounting staff maintained the general ledger of the Trump org as well as Trump's personal bank accounts, including checking accounts. At the time he's discussing, Trump was using Capitol One.
NEWS: Justice Merchan's order and decision is now live on the docket.

He doesn't find Trump in contempt for the two Cohen statements, nor the Pecker statement, but fines Trump $1k for the jury-related statement.

It's the 10th criminal contempt count.
nycourts.gov/LegacyPDFS/pre…

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Justice Merchan's decision and order certainly gels with what he discussed in court on Thurs. He's not so worried about Cohen as a witness, but he is quite concerned about the jury as it relates to their safety and the fair administration of justice.
Back to McConney, who is discussing invoices:

"I'm an old timer, I like pieces of paper."
Who had signature authority on the DJT account? DJT, says McConney. Who had signature authority for the trust account? Less than $10k and of the three—Eric Trump, Donald Trump, Jr., and Allen Weisselberg—over $10k, two or more had to.
Colangelo hands up a thumb drive of exhibits, includes Docs include for general ledger of DJT account, trust account, emails for approval for payment, notes for payment, 1099s etc.
McConney confirms he reviewed the doc bc "my scribble...and today's date" is written on the drive.
I just looked over at the high schoolers in the gallery. It looks like they're hanging in there, but I fear that much more of this relentless discussion of financial documents might make them lose interest in the law and justice system entirely.
Bove stands and objects to exhibits 37(A-K), 45, 54, and 55.

"Are you familiar with someone named Michael Cohen?" Colangelo asks McConney.
"I was there as long as he was"—maybe 5-10 years—McConney says of Cohen. Sometimes they would chat by the coffee machine.
"What was Cohen's position in the Trump Org?" Colangelo asks.

"Uh, he said he was a lawyer," McConney says, getting the first laugh of an otherwise stiff day.

When in doubt, Cohen is always a good punchline I guess.
Q: Did you become aware he was owed money?
A: Yes. Learned from Weisselberg.

McConney says, Weisselberg said we had to get some money to michael. Tossed a pen towards me started taking notes on what he said.
People show their exhibit 35 to JM.

Handwriting on left-hand side of the page JM recognizes as Weisselberg, which he can do because he's seen that handwriting for 35 years.
The handwriting is of various calculations that reflect a total amount to be repaid in monthly intervals.

McConney kept this document in a book in a locked drawer in his office.
People's exhibit 36 sounds like a similar document and was stapled to exhibit 35. They're both accepted into evidence.
We see 35 now. It's a First Republic Bank account statement from for Essential Consulting LLC (c/o Michael Cohen).

The deposit amount is $130,035.
AW's written calculations include
- $180k reimbursement to Cohen ($130k wire transfer + $50k Red Finch for tech services)
- grossed up to $360k (up 50% in order to offset income taxes—a clarification Bove moves to strike but is overruled)
- add: add'tl bonus $60k
McConney says Cohen complained at the time that his bonus wasn't large enough from the prior year, so the additional bonus was meant to make up for that.
People's 36 (which was stapled to 35) is a handwritten note on TRUMP stationery. McConney was taking notes when Weisselberg told McConney they owed Cohen money.
According to the note, Weisselberg had instructed McConney to wire the funds monthly from DJT account to Cohen ("thru Jan 27th 2017").
Normally, employees get $100 reimbursements for a $100 expense.

But in this case, Cohen got $360k back on a $180k expense.

Any other instance when an expense reimbursement was doubled to account for tax purposes? Colangelo asks.

No, says McConney.
McConney wrote at the bottom of the note: "Mike to invoice us," as it was typical for employees to invoice the Trump Org for expense reimbursements.

Next, we see an email from McConney to Cohen: "Just a reminder to get me the invoices you spoke to Allen about."
The subject line simply read "$$."

McConney's message, "Just a reminder to get me the invoices you spoke to Allen about," referred to the invoices he spoke to Weisselberg about in the last exhibit.
After a brief sidebar objecting to more evidence being accepted, Merchan overrules, and we see Exhibit 37-A.
This may seem like mundane testimony, but we are getting to the heart of essential questions here: whether the payments were made *at Trump's direction.*

We're slowly getting to the heart of that question with McConney.
Next we see a classic "per my last email" type email from McConney.

This one he sent to Cohen says: "Please send me invoices so I can have the checks cut."
Cohen: "Jeff please remind me of the monthly amount."
McConney on 2/14/2017: $35,000 per month
Another email from Cohen: "Dear Allen, pursuant to the retainer agreement kindly remit payment for services rendered for the months of Janyary and February 2017"

McConney says that he never saw a retainer agreement.
In his email to McConney, Weisselberg approved payment for Cohen's invoice with Don Jr. and Eric Trump's sign off as well.

McConney's to Tarasoff: Please pay from the Trust. Post to legal expnses. Put "retainer for the months of Jan and Feb 2017" in the description.
Why the Trust and not DJT personal account?

At the time, we were paying Trump's personal expenses through the Trust account, says McConney.
McConney is now discussing how this expense was translated onto the general ledger, after which outside accountants would have access to some of the information.
Now to People 37-B, same objection from defense, same response from prosecution, Merchan accepts it into evidence.

It's an email chain btwn Cohen, McConney, and Weisselberg, with an embedded invoice from Cohen for $35k for March 2017, pursuant to the retainer agreement.
Lather, rinse, repeat.

McConney instructed his staff to "follow the same pattern, same routine" for March 2017 payment to Cohen as the previous two months with regard to the general ledger.
Did there come a time when they switched from the trust to the DJT account? Yes.
And Trump was only signatory? Yes.
And where was he located? Washington DC.
So when you switched, what did that mean? They had to get checks to the White House and get Trump’s signature.
It seems they changed from trust to DJT account for April.

In an email from 3/28/17: "I'll check status tomorrow. DJT needs to sign check."

The check was drawn out of DJT's personal account, and we had to get it down to the white house for him to sign it, McConney explains.
On 4/13/17, Cohen invoiced Weisselberg for $35k "for services rendered for the month of April."

We continue to follow these monthly retainer payments through the Trump Org's accounting staff via documents—from invoice to approval to payment to ledger.
Bove continues to make the same objections, and Merchan continues to overrule, as we move to the May invoice.
Another prediction from Ben Wittes:

The next discussion will be for the June invoice.

Let's see how this plays out folks!
Ding ding ding! Indeed, we are now discussing the June invoice.

Wittes is three for three for the trial. He's on fire ladies and gents.
We took a step back now because apparently the April 2017 check was lost. We see another email:
"Please pay June and put a stop on the 4/13/17 check cut out of DJT and replace it."
Now to the July 2017 invoice. It's a copy+paste job from the last months, with the exception of one omission: the specific amount to be paid. But McConney understood the amount to be $35,000 based on prior invoices and notes he took in Weisselberg's office.
We discuss the August 2017 invoice process and it's déjà vu all over again.
As a reminder, the total amount of $420,000 was paid out in monthly installments of $35,000.

$420,000/$35,000 = 12 months.

We're on September. Three months to go, phew.
For the November and December invoices, Cohen adds a "happy Thanksgiving" and "happy holidays," and we're nearly there...

There are days in court which feel like an entire year (of invoices).
Payments ceased after Dec 2017 invoice, and Merchan asks if this is a good time to take our morning recess.

Speaking of financial statements, and payments offsetting taxes, consider making a tax deductible donation to @lawfare's Trump trial coverage: givebutter.com/c/trumptrials/…
From @AnnaBower, our eyes and ears in the courtroom:

Just before the break, Trump walked out with his son (and Trump Trust signatory authority) Eric Trump, and Alina Habba, an attorney who represented Trump in his civil fraud case.
During the break, I got trapped in the bathroom once again as Trump walked by. When I exited, the hallway pool was debating Trump's gesture.

"Thumbs up-wave, not a fist up?" one hallway reporter asked.
As @ClaireMeynial pointed out to me, the indictment charges 11 checks from those invoices we were just discussing.

So where's the missing check?

January and February 2017 were invoiced together, so it's 11, not 12, to round out the full $420,000.
It's 11:39 a.m., and we're back.
We start with People's 45. It's a query voucher (a report run for a specific vendor) for Jan 2017-18. The vendor for this report is Michael Cohen.

McConney doesn't know who printed this doc, but it contains Tarasoff's handwriting.
The handwriting lumps three payments together and writes $105,000—these were paid out from the Trump Trust.

The remainder, $315,000, "were cut from the president's [Trump's] personal banking account."
As someone with no accounting experience other than doing my taxes every year, I should say that the prosecution has walked us through these financial documents in a slow and accessible way.

Miraculously, I feel confident I know what a"general ledger report" is now.
The prosecution tries to introduce a detail ledger report for the Trump revocable trust.

Objection, side bar.
Overruled. People's 54 is introduced into evidence.

It's a Detail General Ledger report from the Trump revocable trust from 01/2018-12/2018.

A few pages show legal expenses. Were any payments in 2018 to Cohen billed as legal expense? No.
People's exhibit 55 now: it's another detail general ledger for calendar year 2018 but for Trump's personal account.

We see entries for legal expenses. Lots and lots and lots of legal expenses.
People's 43 now: we're back to the Trust account with another detail general ledger, for calendar years 2017 and 2018. It shows the three payments to Cohen from the trust account (Jan - March 2017), coded as a legal expense, totaling $105,000.
People's 44: another detail general ledger for Trump's personal account, for calendar years 2017 and 2018. This one shows legal expenses paid between April - Dec 2017, there's description of a retainer for each payment, totaling $315,000.
McConney is describing the various types of 1099 tax forms.

The high schoolers, to their credit, are still paying close attention.
We now see People's 93: it's a 2017 1099-MISC. The payer is the Trump trust, and Michael D. Cohen, Esq. is the receipient.

Nonemployee compensation equals $105,000.
We see a second 2017 1099-MISC, with the payer as Donald J. Trump and Michael D. Cohen, Esq. as the receipient.

Nonemployee compensation equals $315,000.
These are the 1099s that the Trump Org sent to the receipient and IRS to report the $420,000 in payments that Cohen received in 2017.
Are you familiar with the Office of Government Ethics? Colangelo asks McConney, getting a few subdued chuckles from the gallery.

McConney describes the 278E filing— a filing for conflict of interest form Trump had to file annually.
278E is a conflicts disclosure, so what kind of info has to be disclosed?

A schedule list of all the entities Trump owned, a listing of assets and their value/location/income, retirement funds and payments, spouse's accents, stock and bank account holdings, liabilities, gifts.
McConney would work til 4am filling out these documents—"might be normal for you" McConney says to Colangelo, but "not normal for my life."

He would work through the night filling these out from A to Z for each year McConney was there and Trump was a public official.
Prosecution offers Trump's 2017 OGE conflicts report into evidence, but Bove objects.

Sidebar.
Overruled, we see People's 81: Trump's annual OGE conflict of interest form for 2017.

It's signed by Trump and dated 5/15/2018.
On page 45 (Part 8: Liabilities), JM reads (paraphgrased): In the interest of transparency, while not required to be disclosed...in 2016 expenses were incurred by one of DJT's attorneys, Cohen. Cohen sought reimbursement of those expenses and Trump fully reimbursed him in 2017.
At 12:16 p.m., no further questions from Colangelo.

"Your witness," Merchan says to the defense, as Bove gathers his binder and steps up to the podium.
Bove: At that time, Michael Cohen was a lawyer, correct?

McConney: Ok...sure (getting another respectable laugh from the gallery. Once again, the tried and true Cohen punchline.)
Payments to lawyers are legal expenses, right? Yes
And you booked those expenses as legal expenses, right? Yes.
Rarely had convos with Pres Trump? Very rarely.
Never gave him a tour of the MDS system? Right.
Did Weisselberg ever suggest that Trump told him to do these things? No, McConney says, he never told him that.

McConney says he never talked to Cohen about these issues in 2017, despite these emails.

During Cohen's ~10 years at TO, interactions w/ McConney were "minimal."
Cohen worked as the "personal attorney" of Trump, "outside the Trump Organization," Bove asks, which McConney confirms, as Bove enunciates those phrases in quotes.
We see correspondence from Cohen.

It says Personal attorney to DJT—it doesn't say "fixer" right? Right.

And he's not using a Trump Org email account right? Right. It's a gmail account.

Cohen was akin to a vendor to Trump.
Bove: You don't know one way or another, from your vantage point, whether Cohen did legal work for Trump in 2017?
McConney: That's correct.
Bove: Legal work for Trump's family?
Objection from the prosecution. Sustained.
Bove asks if McConney previously testified that Jan 2017 was a period of "flux and chaos" at the Trump organization

"That's putting it mildly," McConney says.
Defense shows witness and parties H-10, meant to refresh McConney's recollection of public disclosures related to this structure.

Colangelo objects and asks to approach—sidebar.
Trump remains at the defense table with Susan Necheles, and the two are in deep conversation as the sidebar occurs just ahead of them.
Sustained.

We continue to discuss the trust: there were two trustees—one of Trump's sons and Weisselberg—and 500 entities with thousands of employees rolled up into the Trust. Hotels with guests in the thousands, and golf courses with members in the thousands.
As a result of that diversity, there was a very real commercial risk, and the organization was paying marketing people to manage that risk.

Each one of these entities w/ a bank account had a general ledger.
The general ledger for Trump was "like his personal checkbook" according to McConney.

So that could include utility bills? Yes.
Educational expenses for children? Yes.
And this was part of separate general ledger? Yes.
McConney testified previously that he oversaw Trump's cash position.

There were times during Trump's presidency when his cash position was in the 100s of millions of dollars. McConney confirms there was a time when Trump had at least $60 million in unrestricted cash.
Bove displays Exhibit 36, McConney's notes on Trump stationery he took in a meeting with Weisselberg, specifically the line "x2 for taxes."

McConney confirms that Weisselberg had a lot of experience but he wasn't a tax accountant.
McConney says that he doesn't know exactly what Weisselberg meant by "grossed up," nor does he know how Cohen treated these payments on his own taxes, nor does he know anything about "Red Finch for tech services."

Bove is highlighting the many things McConney doesn't know.
The notes were in a locked cabinet in McConney's office because the payroll books in the cabinet had sensitive information—not necessarily because the notes themselves were sensitive.
We see again one of the invoice emails Cohen sent to Weisselberg.

Bove: It says "pursuant to the retainer agreement"—retainer agreements can be verbal, correct?
McConney: Yes.
Bove is zeroing in on the payment transition from the Trust to the personal account.

McConney confirms that part of the issue is that this was all new to the accounting dept—trying to figure out how to pay Trump's personal expenses while he was in DC.
Back to the 1099 forms now—one from the Trust, one from Trump's personal account, both to Cohen.

Bove clarifies that there's no place on this form to break out legal services vs. expenses incurred while carrying out those services, when reporting to the IRS.
Now back to the OGE conflicts form signature page, which was signed by the OGE agent, who concluded that the filer (Trump) was in compliance with the ethics regulations based on what was on the form.
At 12:51 p.m. nothing further from Bove.

"Just a few questions," Colangelo says for redirect.
Do expense reimbursements usually get repoted to the IRS? Colangelo asks. Not usually, no.
Were you privy to any convs between Trump and Weisselberg about these payments? No
Cohen? No
Any convos with the three of them about the payments? No
Were there matters Weisselberg kept you in the dark about? Yes.
All happening above your head? Yes.
You were told to do something and you did it? Yes.
No further questions from Colangelo.

Bove steps back up.
Bove: All payments were disclosed to the IRS?
McConney: Yes.

The witness steps down, and Merchan takes a lunch recess.

See you at 2:15 p.m. Merchan hopes the jurors enjoy their lunch. I know I will.
Q: The lunch du jour?
A: Pho. A giant, steaming bowl of pho.

(ft. @AnnaBower and Benjamin Wittes) Image
@AnnaBower At 2:14 p.m., slightly ahead of schedule, Merchan is back at the bench.
Blanche raises several objections to who he believes the next witness will be (they learned this 30 mins ago).

The defense will raise same objections to the next witness (e.g., Cohen's invoice itself is not a business record, Blanche says). It's inadmissible hearsay, he says.
Blanche and Conroy are both referring to the next witness as "she." Speculate now if you'd like, but we'll find out who she is momentarily.
The prosecution says the business needs and invoice to pay, which Blanche doesn't dispute, but he says the invoice itself is being offered for the truth of the matter asserted.
This witness is a Trump Org employee — I'm guessing it's Deb Tarasoff.
Ding ding: the next witness is DEB TARASOFF.
To clarify, the People have not yet called her to the stand — we're still debating the admissibility of Exhibit 42, I believe, and apparently she will testify that the evidence is a series of cancelled checks.
Justice Merchan says she is certainly capable of testifying that the information on these checks is standard business practice—it can come in as a business record or even as "real evidence."
Merchan agrees with Conroy that she's going to say this was the check I generated, I received it back form the bank, demonstrated that it was cashed. Same check number, same payee, same amount. Blanche says they object that it's a biz record of a bank.

"OK, noted, overruled."
At 2:24 p.m., we're bringing the jury back in to get ready for the next witness, Deborah Tarasoff.
The People call Deborah Tarasoff.

She was identified as “TO [Trump Organization] Accounts Payable Supervisor” in the statement of facts.

She allegedly prepared the checks used to reimburse Cohen and falsely recorded them as “legal expenses” in Trump Org business records.
Tarasoff takes the stand.

She's an older woman with white hair and glasses wearing a blue and white checked shirt.
Tarasoff has worked for the Trump Org (at 725 5th Ave) for 24 years.

And who owns the Trump Organization?

"Correct me if I'm wrong, Mr Trump," Tarasoff says.

She's here with her attorneys, who are paid by the Trump Org.
Tarasoff gives us a bit of her biography: education, family, past work experience, before she became accounts payable supervisor for the Trump Org.

She says the Trump Org made up of number of entities. Q: Over a hundred?
A: I think close to it, yes.
Conroy asks whether Tarasoff knows a Rebecca Minnocio? Yes, she was an admin asstnt, now in accounts payable. Alan Garten? Yes.

How about Michael Cohen? Yes, he was a lawyer who worked there and sat in two different locations on the 26th floor at 725 5th Ave.
Conroy asks whether she knew Jeffrey McConney, the previous witness. Yes, she says.

What does she do in accounts payable? She gets approved bills, enters them into system, and cuts the checks. Easy as that.
How about Allen Weisselberg? He was the CFO, she says. She worked about as closely with him as she did with McConney, a little less maybe.

Weisselberg "had his hands in everything," says Tarasoff, neutrally.
Who was Rhona Graff? He was Trump's assistant.
Did Tarasoff see Trump around the office during 2015 to early 2017? Yes, she did.
Did Tarasoff have much authority to make decisions in accounts payable? Not really.
Did she just follow directions? Yes.
Who did she report to? Basically Jeff McConney.
How many entities did she handle accounts payable for? 50-60, maybe more.
Accounting 101, according to Deborah Tarasoff:

"Accounts receivable, ya get the money in. Accounts payable, ya give it out."

I gotta say, she'd make for a great accounting teacher.
Who could approve invoices? Weisselberg, McConney, "obviously Mr Trump," anyone in the legal department.
Did dollar amount impact who could approve? Yes, under certain amount Weisselberg could approve, but over a certian amount it had to be approved by DJT, Don Jr, or Eric.
So far, she's corroborating McConney's testimony.

Before 2015 that threshold dollar amount was $2500, after that it was $10,000. The general ledger had codes associated with each entity. Namely, Trump's personal account was DJT.
Once Tarasoff would cut a check from DJT account circa 2016-17, what happened?

Before Trump was president, she'd cut the check w/ the backup (i.e. the invoice), bring to Graff for Trump to sign. She'd get it back signed, invoice and check still stapled together.
Were you responsible for reimbursing expenses to vendors? Yes.
Did you require proof of expense? Yes, receipt.
How much would the Trump Org usually reimburse for an expense? The amount of the expense.
We're now moving from who could approve invoices to who could sign checks.
Who could sign checks for Trump's personal account?

Only Mr. Trump, regardless of amount, Tarasoff says.

Did an approved invoice mean that a check had to be signed? Tarasoff says the person signing the check could decide not to sign.
Did Trump have to sign a check just bc Weisselberg approved an invoice?

No, if he didn't want to sign it, he didn't sign it. It happened: Trump would write VOID on it and send it back.

How did she know Trump wrote it? It was signed in black sharpie—that's what Trump uses.
Tarasoff says she handled accounts payable for Trump's personal account and the trust account.

Once Trump became president, did he still sign all the checks for the personal account? Yes, says Tarasoff.
Tarasoff fidgets a bit with her hands, but otherwise she's pretty unflappable. She answers yes or no when she's confident the answer, and "I don't recall" when she's confident that she doesn't recall. In other words, she strikes me as pretty credible so far.
Conroy is zeroing in on payments made to Cohen during this period, and Tarasoff continues to corroborate McConney's testimony as to how they were handled.

Conroy hands up a thumb drive, and Tarasoff affirms that she reviewed the docs contained therein.
Conroy enters exhibits into evidence, and Blanche objects to a slew of them, per our conversation after lunch but before the jury came back.
Trump had to sign all checks from his personal account, Tarasoff says, but he wasn't in New York

How would that happen? Rebecca Minnochio would FedEx them to the White House for him to sign—no one else had the authority. In DC, Tarasoff isn't sure what happened to them.
Tarasoff would then get the checks back, signed by "Mr Trump."

Once she got them back, she says she'd pull the signed check and backup apart, mail out the check, and file the backup into the records of the Trump Org.
Conroy pulls up People 37A: an email from McConney to Tarasoff on 2/15/17, subject, "FW: $$"
pdfs.nycourts.gov/PeopleVs.DTrum…
Image
A couple of pages down, Conroy points out the invoice, which Tarasoff confirms. Image
Conroy pulls up People's Exhibit 1: it's the same email chain as 37, but there's a stamp.

"That's my stamp," Tarasoff says.

The stamp reads:
ACCOUNTS PAYABLE, entity DJTREV [the code for the trust], and 51505 [the voucher number]
Correction: I think the voucher number is actually different, 642547, because we now see the voucher entry itself.

The vendor/payee is Michael Cohen, and the invoice amount is $35,000. The ledger distribution reads "LEGAL EXPENSE."
We see a few screenshots of the computerized ledger interface for the Trump Org.

It does look quite antiquated, the kind of design you'd see circa mid-2000s Windows operating systems.
Conroy displays People's exhibit 4. It's a copy of a check—two identical stubs—the check is for $70,000, and there are two line items, one for Jan 2017, one for Feb 2017, each for $35,000.

This is one of the 11 checks from the indictment, and the reason there are 11, not 12.
Being over $10,000, the $70,000 check cut from the Trust needed two signatures. This one has Eric Trump and Weisselberg.

The word VOID is also visible three times, but that only shows up when you photocopy it. The check was not actually void.
Now we see People's 37B, and Conroy pulls out the top email.

I get the feeling we're in for another long later, rinse, repeat, going through all 11 checks.
pdfs.nycourts.gov/PeopleVs.DTrum…
Image
As realization sets in that we're going to run through all 11 checks for the second time today, I'm starting to second guess an earlier tweet.

This not make for a compelling law school essay, and I wouldn't be surprised if these high schoolers never apply in the first place.
We're now to April 2017, when the entity code and the source of the $35,000 for payment to Cohen came from Trump's personal account, and not the Trust.

More corroboration. More lather. More rinse. More repeat.
As we already knew, one of the checks, the one originally dated 4/18/17, was voided then reissued by Tarasoff in June 2017.

It was routine, nothing untoward has been suggested about this by Conroy or Tarasoff.
Huzzah! The docket works once again.

Peruse at will: pdfs.nycourts.gov/PeopleVs.DTrum…
Image
They have even updated it to include exhibits that we're discussing right now.

Here's everything from today so far from the People: pdfs.nycourts.gov/PeopleVs.DTrum…
Image
And with that, at 3:32 p.m., Justice Merchan mercifully calls for a brief recess.
On break, as I read the recently announced winners of the 2024 Pulitzer Prize, I am dismayed at the fact that there is still no category for excellence in live-tweeting a judicial proceeding. Maybe next year ☹️
The parties are back, and Trump stands behind the table discussing something with Blanche to his right, as Bove types something on his phone to his left.

Reporters in the overflow room are speculating who the next witness will be tmrw: some think it'll be Rebecca Manochio.
At 3:44 p.m., we hear Merchan call for the witness to return. Though oddly, there's a voice of God feeling, because on the video feed the judge's chair remains empty.
All jurors are present and properly seated, and Conroy continues.

While walking through all those exhibits, Conroy says he missed one, so we start by going backwards, a Cohen invoice for services rendered for May and June 2017.
We move quickly through more exhibits now, as Tarasoff confirms her accounts payable stamp on invoices, vouchers, checks, and the like, all of which we've already seen.
At 3:56 p.m. no further questions from Conroy.

Blanche steps up for the cross, and begins by asking questions about Trump's family: Don Jr., Eric, and Ivanka.
As Blanche continues his cross, Trump has turned his body to face his lawyer, one arm leaned over the pack of the chair.

Blanche asks about how Tarasoff would take a check to Trump, and sometimes get it back unsigned.
Tarasoff says that she didn't interact with Trump himself all that much, more so McConney and Weisselberg.

She didn't have the authority to just cut a check on her own, though, she says, she never got permission from Trump himself.
It was a quick cross.

At 4:02 p.m., no further questions, and Tarasoff steps down.

"Counsel, please approach," Merchan says.
I'm guessing they're discussing whether it's worth it to call the next witness or not with such little time left in the day, but of course, I could be wrong on that.
"Jurors, we're going to stop a little early today," Justice Merchan says.

That's it for Day 12. Last week we got Lindsay Lohan, Tila Tequila, Hulk Hogan, and Charlie Sheen.

This week so far we’ve gotten accounts payable, general ledgers, invoices, and 1099-MISC forms.
I spoke too soon.

The jurors are gone but Steinglass is up to discuss additional tweets, Trump Truths, and summary witness to go through texts from People 171-A, certain items that were redacted.
It's just not true, Steinglass says, that defense counsel has not been given a heads up as to what the exhibits are.

They designated all their exhibits by March 15, then a few additional ones by March 25.
Steinglass says he has been notifying defense counsel the day before who the next day's witnesses are going to be. We've made this clear bc the defendant has been violating the gag order. The defense has a witness list, has had it for months.
"I don't like the impression that we're somehow sandbagging the defense," says Steinglass.
Steinglass says that shortly after they excused Longstreet, they put on the record at a bench conference they intended to recall her to go through exhibits, including a tweet that will come up for a later witness.
"I'm looking at the Jan 24 witness list, and Ms Longstreet is not on it," Blanche replies, saying he's happy to be proven wrong.
Part of the cross was the important point that however many thousands of social media posts that Longstreet was tasks with reviewing, only 7 to 9 that she was asked to identify and admit into evidence, says Blanche. Blanche admits that Merchan can allow her be recalled
What's the prejudice? asks Justice Merchan. I'm not really following. If [Longstreet] takes the stands [again] and testifies to additional tweets and truths, what's the prejudice?
We're talking about 3 additional posts.

I'm not sure why that matters, your honor, Blanche says shrugging.

Merchan is unmoved.
Steinglass intended to call Longstreet today, but it looks like we won't get to her until Thursday or Friday now, because we'll start with a new witness today.

Steinglass will notify defense as soon as we're off the record.
Generally speaking, how are we doing on scheduling? asks Merchan.

Well, says Steinglass.

Can I get a bit more? asks Merchan.

This week plus next week, and possibly into the week after. Very, very rough estimate, two weeks from tomorrow.
A reminder that we're not meeting on May 17, 24, and 27.

And with that, Merchan thanks us, and bids us farewell until tomorrow.

🫡

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More from @TylerMcBrien

Sep 26
The indictment is sealed, but charging Adams w/ violating the Foreign Agents Registration Act would certainly track with the DOJ's apparent shift toward more aggressive enforcement of FARA. As @BVanGrack points out, he'd be the 3rd elected official in the last year—a first. (1/4)
At the 5th National Forum on FARA in December, Dep Asst AG Choi said that countries are "more aggressive and more capable in their stealth influence campaigns than ever before...employ[ing] a range of tactics to advance their interests" and affect policy outcomes in the US (2/4) Image
"FARA is one of the most important tools the U.S. government has in its arsenal to respond to these threats. And as I hope my remarks today make clear: FARA is an enforcement priority for the Department of Justice," said DAAG Choi. (3/4) Image
Read 5 tweets
Jun 4
Last week, after the jury delivered the verdict in Trump's NY trial, I grabbed my camera, descended the courthouse’s 15 flights of stairs, walked out the revolving front door, and started snapping pics.

Here's my @lawfare photo essay of that historic day: lawfaremedia.org/article/the-fi…
@lawfare Newscasters interview a protester with a banner that reads, “CONVICT TRUMP ALREADY.” This protester was a fixture at Collect Pond Park for much of the trial. Image
@lawfare A protester holds up an alliterative sign that reads “PURSUED PERSECUTED PROSECUTED,” with a photo of Donald Trump and other famous figures whom the man must think fit the same three-part criteria: John Hancock, Nelson Mandela, Samuel Adams, MLK Jr., Malcolm X, Roger Stone, etc. Image
Read 19 tweets
May 30
Good morning from 100 Centre St for verdict watch in Trump’s NY criminal trial.

We’ll start with a rereading of the jury instructions and a readback of select testimony, and then, we wait.

Turn your notifications on, today might be the day.

Then again, it also might not! Image
If we get a verdict, it won't be until after lunch. Here's why: jurors want that one last free lunch, and nobody wants to deliver a verdict on an empty stomach.

For more hard-hitting legal analysis you've come to expect from @lawfare, stay locked on this thread and @AnnaBower's
It's 9:34 a.m., and Trump is back at the defense table, a much smaller entourage behind him. I see Eric Trump, and Alina Habba as well I believe, as well as real estate investor Steve Witkoff, per Trump's campaign.
Read 57 tweets
May 29
After what feels like no time at all, I’m back at 100 Centre St with @AnnaBower and @katherinepomps for jury charges and deliberations in Trump’s NY criminal trial.

We haven’t yet seen the finalized jury instructions, so I’ll be here live tweeting it all for @lawfare 🧵⚖️ Image
While we wait for the thrilling experience of Justice Merchan reading from a piece of paper for an hour, catch up on yesterday's marathon closing arguments with our post-court live dispatch, recorded late last night: youtube.com/live/KmaRmu_7B…
As I wait in the courtroom, the court reporter wheels a chair up the aisle, with a stack of bound papers several feet high atop it—it's the trial's complete transcript.

Someone in the gallery asks, "Is that all of it?" She nods, and some of us break into spontaneous applause.
Read 79 tweets
May 28
Good morning from Trump’s NY criminal trial where the longest line yet is waiting to hear closing arguments.

It’s DAY number….ok, so I lost count.

Whatever day it is, I’ll be here, live tweeting it all gavel to gavel for @lawfare.

Join me, won’t you? 🧵⚖️
It’s a Green Day, with nary a protester in sight at Collect Pond Park.

Well, except for one: a man holding a sign with the number of children killed and injured in Gaza, wearing a large metal crucifix, and yelling antisemitic things. Image
Follow @katherinepomps, aka the David Attenborough of the NY Trump trial press corps, for the urban wildlife beat 👇
Read 378 tweets
May 21
Good morning from 100 Centre St for DAY 20 of Trump’s NY criminal trial.

Yesterday, we made it through the prosecution’s case-in-chief. But we’re not through just yet. Today, Costello is back on the stand.

I’m here reporting it all for @lawfare.

Join me, won’t you? 🧵⚖️ Image
Also yesterday: Justice Merchan limited the admissible testimony of the defense’s potential campaign finance expert witness—who now says he won’t testify after all.
In this odd, short Washington Examiner piece Smith shared, he says prosecutors haven’t specified the underlying object offense.

A strange thing to say coming from an expert witness brought in to testify about a specific underlying object offense. Image
Read 107 tweets

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