'Manafort and his lies' at heart of case, prosecution argues

Prosecution Rests Its Case in Manafort Tax Evasion and Bank Fraud Trial

Gates testified that he committed crimes with Manafort, including concealing offshore accounts to avoid reporting them to the USA government at tax time and claiming false income to get loans.

Andres took jurors through a methodical rundown of the 18 charges, and the documentary evidence supporting each.

Manafort has been charged with tax and bank fraud as well as failing to disclose foreign bank accounts.

The trial is the first to emerge from special counsel Robert Mueller's investigation, but it does not relate to any allegations of Russian election interference or possible coordination with the Trump campaign. Gates came on board the Trump campaign with Manafort and stayed for the duration of the campaign, later serving as deputy chairman for Trump's inaugural committee and then starting a pro-Trump PAC.

This sketch depicts opening statements in the trial of Paul Manafort, seated right row second from right, together with his lawyers, the jury, seated left, and the U.S. District Court Judge T.S. Ellis III, back center.

Prosecutors and Manafort's attorneys plan to give lengthy closing arguments that are expected to take up much of the day. Witnesses testified that Calk pushed the loans through because he wanted a post in the Trump administration.

The defence rested its case Tuesday without calling Manafort to testify or requesting other witnesses.

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The defense also attacked the prosecution's key witness, Manafort's former protégé Rick Gates, who testified that he and Manafort falsified documents presented to banks and the IRS.

Manafort's legal team also lost their attempt to have the charges thrown out without going to a jury.

Asked whether he was satisfied with the advice he'd gotten from his attorneys, Manafort said, "I am, your honour".

Manafort's lawyers argued there is no way the bank could have been defrauded because its chairman, Stephen Calk, knew that Manafort's finances were in disarray but approved the loan anyway. Manafort made the comments during a brief questioning Tuesday.

Both sides will debate jury instructions Tuesday afternoon before making their closing arguments. He also said he helped Manafort doctor financial statements, hide foreign income and evade hundreds of thousands of dollars in US income taxes.

"He is not above the law", Andres said.

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