During the trial, Trump attorney Todd Blanche emphasized the legal standard that prosecutors must prove Trump caused records to be falsified with an intent to defraud. Blanche pointed out that evidence showed the Trump Organization reported payments to Michael Cohen, as reflected in a 1099 form detailing payments from a trust and Trump's personal account.
Blanche highlighted that the Trump Organization sent these forms to Cohen, who was responsible for reporting the income for tax purposes. He stressed that the 1099 filing demonstrated that the Trump Organization disclosed these payments to the IRS from both the trust and President Trump's personal account.
Blanche argued that the process followed was entirely legal and in compliance with regulations. He presented a tweet from Trump in 2018 where Trump referred to the payments as part of a retainer agreement, questioning the prosecution's claim of intent to defraud.
Blanche challenged the notion of criminal intent by asking why Trump would openly refer to the payments as part of a legitimate retainer agreement if there was any intention to defraud. He maintained that the actions taken by the Trump Organization were in line with standard procedures and did not indicate any criminal behavior.