Judge Juan Merchan recently shed light on tax law violations, emphasizing that it is illegal for an individual to knowingly present a tax statement or any other document that contains significant falsehoods. This unlawful behavior stands regardless of whether it leads to an underpayment of taxes, as clarified by Merchan.
Merchan also touched upon the illicit methods of falsifying business records. He mentioned that the jury has the authority to review various records that were presented during the trial. These records include bank documents linked to entities owned by Michael Cohen, such as Resolution Consultants LLC and Essential Consultants LLC.
Furthermore, the jury is permitted to take into account Cohen's wire transfer to Keith Davidson, the invoice from a third-party consultant of AMI to Resolution Consultants LLC, and the 1099 miscellaneous forms issued to Cohen by the Trump Organization.
