Indictment of The Trump Organization

The Trump Organization and a top executive were charged by the Manhattan district attorney’s office on Thursday with fraud and tax crimes.
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tax TRUMP TRUMP ORGANIZATION WEISSELBERG TRUMP corporate defendant
The Trump Organization and a top executive were charged by the Manhattan district attorney’s office on Thursday with fraud and tax crimes.
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Newswire Expert is your daily connection to the wire. Covering U.S. and International business, entertainment, technology and financial news releases.
tax TRUMP TRUMP ORGANIZATION WEISSELBERG TRUMP corporate defendant
SUPREMECOURT OF THE STATE OF NEW YORK
COUNTY OF NEW YORK
THE PEOPLEOF THE STATEOF NEWYORK
-against
THE TRUMP CORPORATION,
d / b / a THETRUMP ORGANIZATION,
TRUMP PAYROLL CORP.
d / b / a THE TRUMP ORGANIZATION,
ALLEN WEISSELBERG ,
Defendants.
THEGRANDJURY OF THE COUNTY OFNEWYORK by this indictment, accuses the
Trump Corporation, d / b / a
the Trump Organization, Trump Payroll Corp., d/ b / a
the Trump
Organization, and Allen Weisselberg of the crimeofSCHEMETO DEFRAUD INTHEFIRST
DEGREE, inviolationofPenalLaw 190.65( ) (b ), committed as follows:
The defendants, in the County of NewYork and elsewhere, during the period from on or
about March 31, 2005 , to on or about June 30, 2021, as set forth below, engaged in a scheme
constituting a systematic ongoing course of conduct with intent to defraud more than one person and
to obtainpropertyfrommorethanonepersonby false and fraudulentpretenses, representationsand
promises, and so obtainedpropertywith a value inexcess ofone thousand dollars fromoneormore
such persons, to wit: the UnitedStates Internal RevenueService, the NewYork State Departmentof
TaxationandFinance, and the NewYork City DepartmentofFinance.
THE DEFENDANTS
1 .
The Trump Organization is a trade name that embraces a number of privately held
corporate andpartnershipentities whose beneficialowners includeDonaldJ. Trump andtheDonald
J. TrumpRevocableTrust dated April7 2014; therearenopublicor institutionalshareholders. One
of the entities comprising the Trump Organization is the Trump Corporation. The Trump
Corporation has its principal place of business at 725 Fifth Avenue, New York New York , a
building known as “ Trump Tower . ” Among other things , the Trump Corporation serves as the
employer of a group ofsenior managers of the Trump Organization, includingAllenWeisselberg.
These senior managers oversee many of the operating entities doing business as the Trump
Organization, and they are based inTrumpTower. As the employer ofWeisselberg and other senior
managers, the Trump Corporation was obligated to report to federal, state, and local tax authorities
the amount of compensation provided to its employees.
also was required to withhold and pay
personal incometaxes on wages, salaries, bonuses, and other compensationpaid as income to
employees. At all relevant times , the Trump Corporation delegated its obligation to report the
compensationofemployees, andto withholdandpay taxeson that compensation, to Trump Payroll
2 .
Trump Payroll Corp. is a Trump Organization entity with its principal place of
business in Trump Tower. Trump Payroll Corp. is run by Trump Corporation employees and
functions primarily to process payroll for Trump Organization staff, including Weisselberg and
others employed by the Trump Corporation . Trump Payroll Corp. issued paychecks to Trump
Corporation employees, and issued reports, including W-2 forms, for filing with tax authorities,
purportingto state the amount ofcompensationpaid to Weisselbergand other employees. Trump
Payroll Corp. also withheld and paid personal income taxes on wages , salaries, bonuses, and other
compensation that it paid as income to employees.
2
3
Allen Weisselberg is now and at all relevant times has been the Chief Financial
Officer of the Trump Organization, and an employee of the Trump Corporation. Weisselberg has
worked for the Trump family since 1973, and served as an accountant and Comptroller for the
TrumpOrganizationbeforebecomingitsChiefFinancialOfficer. At all relevanttimes,Weisselberg
had authority over the Trump Organization's accounting functions,
including its payroll
administrationprocedures. HesupervisedtheComptrolleroftheTrumpOrganization, whomanaged
the day-to-day affairs of the accounting department, including payroll administration , and who
reported to Weisselberg. At all relevant times, Weisselberg was authorized to act on behalf of the
Trump Corporation and Trump Payroll Corp., to formulate corporate policy, and to supervise
subordinateemployees in a managerialcapacity. As such, he served as a highmanagerialagent of
the Trump Organization, including the Trump Corporation and Trump Payroll Corp.
THE SCHEME
4 .
Beginningfrom at least 2005 to on or about June 30, 2021, the defendants and others
devised and operated a scheme to defraud federal New York State, and New York City tax
authorities. The purpose of the scheme was to compensate Weisselberg and other Trump
Organizationexecutives in a manner that was “off the books” :
the beneficiariesof the scheme
received substantial portions of their income through indirect and disguised means with
compensationthat was unreportedor misreportedby the TrumpCorporationorTrumpPayrollCorp.
to the tax authorities. The scheme was intended to allow certain employees to substantially
understatetheir compensationfromtheTrumpOrganization, so that theycould anddidpay federal,
state, andlocaltaxes inamountsthatweresignificantlylessthantheamountsthat shouldhavebeen
paid. The scheme also enabled Weisselberg to obtain tax refunds of amounts previously withheld
3
and remitted to federal and state tax authorities. Further, the scheme involved the failure of the
TrumpCorporationand Trump PayrollCorp. to withholdincometaxes onwages, salaries, bonuses
and other forms ofcompensationpaid to certain employees. The scheme also allowedthe Trump
Organizationto evadethe paymentofpayrolltaxes that the TrumpOrganizationwas requiredto pay
in connectionwith employee compensation.
5 .
One of the largest individual beneficiaries of the defendants' scheme was Allen
Weisselberg. During the operation of the scheme, the defendants arranged for Weisselberg to
receiveindirectemployeecompensationfrom the TrumpOrganizationinthe approximateamountof
$ 1.76 million. As desc
below, the defendants enabled Wei elberg to receive this
compensation in ways that enabled the corporate defendants to avoid reporting it to the tax
authorities, and that did not result in the withholding of incometax by the corporatedefendants.
Weisselbergthenconcealed the compensationfromhis tax preparerandintentionallyomitted it from
his tax returns. Additionally,Weisselbergconcealed foryears the fact thathewas aresident ofNew
YorkCitywho was requiredto payNewYorkCity incometaxes. Duringtheperiodofthe scheme,
Weisselbergthereby evadedapproximately$556,385 in federal taxes, approximately$ 106,568 in
state taxes, and approximately $238,159 in New York City taxes, and he falsely claimed and
received approximately $94,902 in federal tax refunds and approximately $38,222 in state tax
refunds, to which he was not entitled.
The Trump Organization's Payment of Rent, Utility , and Garage Expenses for
Weisselberg's Apartment on Riverside Boulevard, and Weisselberg's Evasion of New York
City IncomeTaxes
6 .
Beginningonor aboutMarch31, 2005, the TrumpCorporationmaintaineda leasefor
an apartment on Riverside Boulevard in New York , New York . The building, one of several
4
buildings on theWest Side ofManhattanpreviouslyknownas “ Trump Place," was not owned by the
Trump Organization, and the Trump Organization paid rent pursuant to the lease. From the
beginning of thelease through June 30, 2021, the sole residents in the apartment have been Allen
Weisselbergand his spouse, andWeisselbergmaintainedthe apartment as his permanentplaceof
abode.
7 .
Beginningin 2005, and as part ofthe scheme to defraud, Weisselbergsigned rental
checks drawnon the TrumpCorporation'sbankaccount, and the checks were sent to themanaging
agent for the apartment buildingonRiversideBoulevard. Similarly, Weisselberg and othersdirected
the Trump Corporation to issue checks to pay for Weisselberg's utility bills for the Riverside
Boulevard apartment, including payments for electricity, telephone services, internet, and cable
televisionservice. Duringthis periodoftime, theTrumpCorporationalso paidforWeisselberg's
monthly garage expenses . At all relevant times , the payments of Weisselberg's rent, utility, and
garage expenses constituted employee compensation and taxable income to Weisselberg. These
payments were not booked in the Trump Corporation's general ledger as employee compensation ,
but were instead labeledanddeducted as “rent expense ” in the general ledger. However, for certain
years, the Trump Organization maintained internal spreadsheets that tracked the amounts it paid for
Weisselberg's rent,utility, and garage expenses. Simultaneously , the Trump Organization reduced
the amount of direct compensation that Weisselberg received in the form ofchecks or direct deposits
to account for the indirect compensation that he received in the form ofpayments of rent,utility bills,
and garageexpenses. The indirectcompensationwas not includedon Weisselberg'sW -2 forms or
otherwise reported to federal,
, or local tax authorities, and no income taxes were withheld by
the corporatedefendantsin connectionwith the indirect compensation. The compensationamounts
5
reported by the defendants to the tax authorities, and upon which income taxes were withheld,
included only Weisselberg's direct compensation . Weisselberg intentionally caused the indirect
compensation payments to be omitted from his personal tax returns, despite knowing that those
payments represented taxable income and were treated as compensation by the Trump Corporation in
internal records. Because the indirect compensation inthe form ofpaymentsofrent, utility bills, and
garage expenses was not reported by the corporate defendants to the tax authorities, was not
subjected to income tax withholding by the corporate defendants, and was not included by
Weisselberg on his personal tax returns, he did not pay taxes on approximately $100,000 of
compensationpertax year. Fromthe tax year 2005 through2017, thecorporatedefendantsprovided
Weisselberg approximately $ 1,174,018 inuntaxed income resulting from the payment ofhis rent and
related expenses.
8
The defendants not only concealed, failed to report, and failed to pay incometaxes in
connection with Weisselberg's New York City apartment, but they also concealed his status as a
New York City resident and enabled Weisselberg to avoid the payment ofNew York City income
taxes. Beginning in May 2005, when the Trump Corporation rented the RiversideBoulevard
apartmentforWeisselberg'suseas a permanentplaceofabode, Weisselbergspentmost ofhisdays
each year inNew York City, working in the Trump Organization offices at Trump Tower. He was a
New York City resident, and knew that he was a New York City resident , but falsely claimed to his
tax preparer and to the tax authorities that hewas not a NewYork City resident. Weisselbergand
others caused the corporate defendants not to report his compensation to New York City tax
authorities and not to withhold New York City income taxes from Weisselberg's compensation.
Weisselberg began to pay New York City income taxes, and to direct that New York City income
taxes be withheld on his direct compensation, only after sellinghishome inWantagh, NewYork in
2013. By concealing Weisselberg's NewYork City residency from the tax authorities, andby failing
to withhold NewYork City income taxes from Weisselberg's compensation , the defendants evaded
thepaymentofapproximately$210,923 inNewYork Cityresidentincometaxes fromthe tax year
2005 through 2013 .
The Paymentof Tuition Expenses for Weisselberg's Family Members
9 .
Beginning in 2012, one ofWeisselberg's family membersbeganattendinga private
school in Manhattan. Beginning in2014, a second Weisselberg family member began attending the
same private school. From 2012 through 2017 , and as part of the scheme to defraud, Trump
Corporationpersonnel
, includingWeisselberg, arranged for tuition expenses for Weisselberg's
family members to be paidby personal checksdrawnon the account of and signedby DonaldJ.
Trump, and laterdrawnon theaccount of theDonaldJ. TrumpRevocableTrust datedApril 7, 2014.
The payment of tuition expenses for Weisselberg's family members constituted employee
compensation and taxable income to Allen Weisselberg and was treated as part of Weisselberg's
annual compensation in internal recordsmaintainedby the Trump Corporation. However, the
indirect compensation in the formof tuition paymentswasnot includedonWeisselberg'sW -2 forms
or otherwise reported to federal, state, or local tax authorities, and no income taxes were withheld by
the corporate defendants in connectionwith the tuition payments. Weisselberg intentionally caused
the tuition payments
be omitted from his personal tax returns, despite knowing that those
paymentsrepresentedtaxable incomeandwere treatedas compensationby theTrumpCorporationin
internal records. Because the indirect compensation in the form oftuition payments was not reported
by the corporate defendants to the tax authorities, was not subjected to income tax withholding by
7
the corporate defendants, andwas not includedbyWeisselberg on his personal tax returns, he didnot
pay taxesonapproximately$359,058 incompensationhereceivedduringthe tax years 2012 through
2017.
The Payment of Leases on Mercedes Benz Automobiles for Weisselberg and HisWife
10.
Fromat least
through 2017, and as part of the scheme to defraud, the Trump
Corporationpaid the annual lease expenses on two Mercedes Benz automobiles that were the
personal cars ofWeisselberg and his wife. The payment of the automobile leases for Weisselberg
and his wife constituted employee compensation and taxable income to Allen Weisselberg.
In
certain years, the automobile lease paymentsattributable to Weisselberg's were treated as partof
Weisselberg's annual compensation in internal records maintained by the Trump Corporation .
However, no lease paymentswere includedonWeisselberg'sW-2 forms or otherwisereportedto
federal, state, or local tax authorities, and no income taxes were withheld by the corporate defendants
in connection with the automobile leasepayments . Weisselberg intentionally caused the automobile
lease payments to be omitted from his personal tax returns, despite knowing that those payments
representedtaxable incomeand wereoften treated as compensationby theTrumpCorporationin
internal records. Because the indirect compensation inthe form ofautomobile lease payments was
not reported by the corporate defendants to the tax authorities, was not subjected to income tax
withholding by the corporate defendants, and was not included by Weisselberg on his personal tax
returns, hedid not pay taxes on approximately $ 196,245 incompensationhe received during the tax
years 2005 through 2017 .
8
TheReceiptofUnreportedCash
11.
Itwas a further part ofthe schemeto defraud thatWeisselbergreceivedunreported
cash that he could use to pay personal holiday gratuities. Specifically, Weisselberg caused the
Trump Corporation to issue corporate checks made payable to a Trump Organization employee who
cashed the checks and received cash. The cash was given to Weisselberg for his personal use. The
Trump Corporation booked this cash as
“ Holiday Entertainment, ” but maintained internal
spreadsheets showing the cash to be part of Weisselberg's employee compensation . The cash
distributed in this manner was not includedon Weisselberg'sW -2 forms or otherwise reported to
federal, state, or local tax authorities, and no income tax was withheldbythe corporatedefendants in
connectionwith the cashpayments. Weisselbergintentionallycausedthe receiptofcashpaymentsto
beomitted from his personal tax returns, despiteknowingthat thosepayments representedtaxable
income and were treated as compensation by the Trump Corporation . Because the cash was not
reported by the corporate defendants to the tax authorities, was not subjected to income tax
withholding by the corporate defendants, and was not included by Weisselberg on his personal tax
returns, hedid not pay taxes on approximately $29,400 incompensationhe received during the tax
years 2011 through 2017.
The Payment of Ad Hoc Personal Expenses
12
As a further part of the scheme to defraud, Weisselberg occasionally submitted
requests that the Trump Corporation pay for personal expenses for his homes and for an apartment
maintained by one of his children. These requests included such items as new beds, flat-screen
televisions, the installation of carpeting, and furniture for Weisselberg's home in Florida. When
Weisselbergmade such requests, the TrumpCorporation issued checks to pay the expenses, and
9
tracked the payment of the expenses internally as part of Weisselberg's annual compensation .
However, the paymentsmade for these ad hoc purchases were not included as compensationon
Weisselberg's W-2 forms or otherwise reported to federal, state, or local tax authorities. No income
taxes were withheld by the corporate defendants in connectionwith these payments, andWeisselberg
did not reportthe paymentsas compensationonhis personal tax returns, despite knowingthat they
representedtaxableincomeandwere treatedas compensationby theTrumpCorporationininternal
records.
The Failure To Report Incomeor ToWithhold IncomeTaxes on Payments Made to
Certain Other Executives and Employees
13
The scheme to defraud federal state, and local tax authorities in relation to
compensation paid to certain Trump Organization executives and employees extended to persons
other than Weisselberg , who received rent- free lodging and other benefits . One such person was a
family member ofWeisselberg , who was employed by the Trump Organization and was permitted to
live in a Trump Organization-owned apartment located on Central Park South in Manhattan.
He occupied that apartment from 2005 through2012, payingapproximately$1,000permonth in
rent. In 2018 Weisselberg's family member was allowed to occupy a different Trump -owned
apartment on East 61st Street inManhattan, with no reportedrent at all. The value ofthelodging
provided to Weisselberg's family member constituted income to that family member, and the
defendants were required to report that income and to pay withholding taxes on it to the federal ,
state, and local tax authorities. The defendants intentionally failed to do so.
14.
In addition to Weisselberg and his family member , two other employees received
substantial amounts of compensation in the form of lodging inNew York City and the payment of
automobile leases. The defendants were aware that these benefits were being provided, and that
10
providinglodgingand the payment ofautomobile leases constituted income to these employees. As
part oftheir schemeto defraud, the defendantsfailed to reportthis incometo the tax authoritiesand
failed to withhold taxes for federal, state, and local tax authoritieson account of the income.
Additionally , the defendants failed to report theNewYork City residency of the two other employees
receivinglodginginNewYork City, and failedto causeNewYork City incometaxestobewithheld
in respect of their income, thereby permitting those employees to underreport and underpayNew
York City income taxes.
The Misreportingof Employee Compensation as Non-EmployeeCompensation
15.
As a further part ofthe scheme to defraud, the defendants misreported portions of the
employee compensationpaid to certain Trump Organization executives, includingbut not limitedto
Weisselberg . Specifically , it was the practice of the Trump Organization to compensate certain
executives bypaying them a yearly salary and a discretionary end of-year bonus. The salary and, in
most instances, a portion of the executives end of-year bonuses were paid to the executives by
Trump Payroll Corp. and reported to federal state, and local tax authorities as employee
compensationonW -2 forms. However, forWeisselbergandotherexecutives, a substantialportion
of their end of -year bonuses was paid in the form of checks drawn on other Trump Organization
entities , includingWollman Rink Operations LLC Trump International GolfClub LLC, theMar-
Lago Club, Trump Productions LLC, VH Property Corp., Trump Las Vegas Development LLC,
Trump CPS LLC, and other entities.
16
The end-of- year bonus checks drawnon entities other than Trump PayrollCorp. were
routinelyreportedto tax authoritiesas non- employeecompensation, and set forthon UnitedStates
InternalRevenueService 1099Forms, which are usedto reportnon-employeecompensation. This
11
practice, as the defendantsknew, was improper. The end-of-year bonuscompensationreceivedby
the executives was employee compensation and should have been reported as such. By reporting
portions of employees' bonus payments as non - employee compensation, the defendants made it
possible for those employees to report the paymentsas self-employment income.
17.
Additionally , by reason of having reported substantial non -employee compensation ,
Weisselberg was able to make annual contributions to a Keogh plan, which is a tax -deferred pension
plan that is available to self - employed individuals for retirement purposes. Weisselberg was not a
self-employed individual . But, because he purportedly received substantial non -employee
compensation from the entities such as the Mar-a -Lago Club and Wollman Rink Operations LLC , as
set forth above, he falsely reported the receipt of self -employment income and thereby falsely
claimedthat hewas entitledto anannualexclusionfromhis incomeof amountscontributedto his
Keogh plan.
The amounts so contributed for the tax years 2012 through 2016 exceeded
approximately$215,000, and over the course of thescheme to defraud, Weisselberg was able to
buildup a Keoghplanworthmany hundredsof thousands of dollars. Weisselbergknew that the
exclusions from his taxable incomeofhis contributions to hisKeoghplanwere improper. Byfalsely
reporting that executives including Weisselberg had received non -employee compensation, the
defendants enabledWeisselbergto benefit from Keogh contributionsthat he was not lawfully
permitted to make, and thereby to defraud federal, state, and local tax authorities .
TheFalsificationofRecordsby the TrumpOrganizationAccountingDepartmentin
Furtherance of the Scheme to Defraud
18
The Trump Organization furthered the scheme through record-keeping ofthe payroll
system , including the creation and issuance of W-2 and 1099 forms that underreported the
compensation paid to Weisselberg and other employees .
12
19. Weisselberg's authorized annual compensation at all relevant times was fixed at a
number certain. Forexample, from2011 through 2018, hiscompensationwas fixedat $940,000, to
be comprised of $540,000 in base salary and $400,000 in end-of- year bonus. However, at
Weisselberg's direction, the Trump Organization excluded from his reported gross income the
amounts that were paid to him indirectly in the form of rent paid on his New York City apartment,
tuition paid on his behalf to his family members ' private school , the automobile expenses paid in
connection with his andhiswife's personal cars, and the other items described above. Weisselberg
received the benefit of these payments, and the Trump Organization internally tracked and treated
manyof them as partofhisauthorizedannual compensation, ensuring that hewas notpaidmorethan
hispre-authorized, fixedamountofgrosscompensation. However, the corporatedefendantsfalsified
other compensation records so that the indirect compensation payments were not reflected in
Weisselberg'sreportedgross income. Therefore, the W -2 forms andother compensationrecords
reported to federal, state, and local tax authorities fraudulentlyunderstatedthe income that the
Trump OrganizationhadpaidWeisselberg. Weisselberg includedthe falsified informationset forth
on his W -2 forms when he filed his personal income tax returns.
20.
As a result of the defendants underreporting of Weisselberg's income from 2005
through 2017 Weisselberg concealed approximately $1,760,630 in compensation from tax
authorities, unlawfullyevadedhundreds of thousands ofdollars infederal, state, and local taxes, and
requestedand receivedrefundsto whichhe was not entitled,
lingapproximately$94,902 in
refundsfrom theUnitedStates InternalRevenueServiceandapproximately$38,222inrefundsfrom
theNewYork StateDepartmentofTaxationandFinance.
13
SECONDCOUNT:
ANDTHE GRANDJURY AFORESAID, by this indictment, further accuses the defendants
the Trump Corporation , d / b / a the Trump Organization , Trump Payroll Corp., d / b / a the Trump
Organization , and Allen Weisselberg of the crime of CONSPIRACY IN THE FOURTH
DEGREE, in violation of PenalLaw 105.10 ( 1), committed as follows:
The defendants and Unindicted Co-conspirator # 1, in the County of New York and
elsewhere , during the period from on or about March 31 , 2005 to on or about June 30, 2021, with
intent that conduct constitutinga class C felony, to wit Grand Larcenyin the SecondDegree, be
performed agreed with one or more personsto engage in and cause the performanceofsuch conduct.
Operationof the Conspiracy
From at least 2005 through the date of this indictment , the named defendants and others ,
includingUnindictedCo-conspirator# 1, agreed to and implementeda compensationschemewith the
object ofenabling Weisselberg to underreport his income to federal authorities and thereby evade
taxes and falsely claim federal tax refunds to which he was not entitled. As a result of the
conspirators' actions duringthe period oftheconspiracy,Weisselbergtook approximately$94,902
from the UnitedStatesInternalRevenueServicein federal tax refundstowhichhe wasnot entitled
OVERTACTS
In the course of and in furtherance ofthe conspiracy, the conspirators committed and caused
to becommittedthe followingovert acts:
1) On or about March 31, 2005, the Trump Corporation, acting through its president, entered
into a lease for an apartment on Riverside Boulevard in New York , New York with a rider
designatingAllen Weisselbergand his spouse as the sole occupants who would use the
14
apartment as a primary residence.
2) On or before April 5 ,2010, the Trump Corporation , acting through its agent, Unindicted Co
conspirator # 1, underreported Allen Weisselberg's taxable income for the tax year 2009.
3 ) Onor afterApril 5 , 2010, Allen Weisselberg caused to be deposited intohisbank account at
FinancialInstitution#1 a federal tax refundinthe amount of approximately$11,508based
on his 2009 tax return, which underreported his total taxable income.
4) On or after April 14, 2011, Allen Weisselberg caused to be deposited into his bank account at
Financial Institution # 1 a federal tax refund in the amount of approximately $19,823 based
on his 2010 tax return, whichunderreportedhis total taxableincome.
5 ) Onor about April 25, 2012, Allen Weisselberg caused to be deposited intohis bank account
at FinancialInstitution# 1 a federaltax refundinthe amountofapproximately$2,875 based
on his 2011tax return, whichunderreportedhis total taxable income.
6 Onor about April 29, 2013, Allen Weisselberg caused tobedeposited intohis bank account
at Financial Institution # 1 a federal tax refund in the amount of approximately $8,557 based
on his 2012 tax return , which underreported his total taxable income.
7) On or about April 30, 2014, Allen Weisselberg caused to be deposited into his bank account
at Financial Institution # 1 a federal tax refund in the amount of approximately $22,555 based
on his 2013 tax return, which underreportedhis total taxable income.
8) On or about April 17, 2015, Allen Weisselberg caused tobedeposited intohisbank account
at Financial Institution # 1 a federal tax refund in the amount ofapproximately $2,161 based
on his 2014tax return, whichunderreportedhistotaltaxable income.
9) Onor about May 6, 2016, AllenWeisselberg caused to be deposited intohis bank accountat
15
FinancialInstitution# 1 a federal tax refundin theamountofapproximately$ 10,049based
on his2015 tax return, whichunderreportedhis total taxable income.
10) On or about September2016, AllenWeisselbergdirecteda staffmemberin the accounting
department to remove the notations PerAllen Weisselberg” from the entriesin Donald J.
Trump'sDetailGeneralLedgerrelatingto tuitionpaymentspaid onWeisselberg'sbehalf to
his family members' private school.
11) Onor aboutApril 26, 2017, AllenWeisselbergcaused to bedepositedintohisbankaccount
at Financial Institution # 1 a federal tax refundinthe amount ofapproximately $8,308 based
on his 2016 tax return , which underreported his total taxable
ome.
12) On or about April 27 , 2018, Allen Weisselberg caused to be deposited into his bank account
at FinancialInstitution# 1 a federaltax refundintheamountofapproximately$9,066based
on his 2017 tax return , which underreported his total taxable income.
THIRDCOUNT:
AND THE GRAND JURY AFORESAID , by this indictment, accuses the defendant Allen
Weisselberg of the crime ofGRAND LARCENY INTHE SECOND DEGREE , inviolation of
Penal Law 155.40(1) , committed as follows:
The defendant Allen Weisselberg , in the County ofNew York and elsewhere , during the
period from on or aboutApril 5 , 2010 to onor aboutApril 27, 2018 stole propertyfromtheUnited
States Internal Revenue Service and the value of the property exceeded fifty thousand dollars.
16
FOURTHCOUNT:
ANDTHEGRANDJURYAFORESAID, bythis indictment, furtheraccusesthedefendants
the Trump Corporation, d / b / a the Trump Organization, Trump Payroll Corp., d / b / a the Trump
Organization, andAllenWeisselbergof the crime ofCRIMINAL TAX FRAUD INTHETHIRD
DEGREE, inviolationof Tax Law 1804, committedas follows:
The defendants, in the County ofNew York and elsewhere, during the period on or about
April 10 , 2015 , committed a tax fraud act and, with the intent to evade any tax due under the Tax
Law, and to defraudthe state and anypoliticalsubdivisionofthe state, thedefendantspaid the state
anda politicalsubdivisionofthe state, bymeansofunderpaymentandreceiptofrefundandboth, in
a periodof not more than one year in excessoften thousanddollarslessthan the tax liabilitythat
was due.
The defendantscommitted a tax fraud act by willfully engaging in, andwillfully causing
another to engage in, the tax fraud act set forth inTax Law 1801(a ) ( 2 ), in that the defendants
knowingthat a returncontainedany materiallyfalse and fraudulentinformation, and omittedany
material information, filed and submitted that return, to wit , a 2014 New York Resident IncomeTax
Return( FormIT-201) , with the state and any political subdivision ofthestate, andwith any public
office and publicofficerofthe state and anypoliticalsubdivisionofthe state.
FIFTHCOUNT:
ANDTHE GRANDJURYAFORESAID, by this indictment, further accuses the defendants
the Trump Corporation, d / b / a the Trump Organization, Trump Payroll Corp., d / b / a the Trump
Organization, andAllenWeisselbergofthe crimeofCRIMINALTAXFRAUDINTHETHIRD
17
DEGREE, in violation of Tax Law 1804, committed as follows:
The defendants, in the County ofNew York and elsewhere, during the period on or about
April 11, 2016, committed a tax fraud act and, with the intent to evade any tax due under the Tax
Law, and to defraud the state and any political subdivision ofthe state, the defendants paid the state
and apolitical subdivision of the state, by means ofunderpayment and receipt of refund and both, in
a period of not more than one year in excess of ten thousand dollars less than the tax liability that
was due.
The defendants committed a tax fraud act by willfully engaging in, and willfully causing
another to engage in, the tax fraud act set forth in Tax Law
1801(a)(2), in that the defendants
knowing that a return contained any materially false and fraudulent information, and omitted any
materialinformation, filedandsubmittedthat return, towit, a 2015NewYork ResidentIncomeTax
Return ( Form IT-201), with the state and any political subdivision ofthe state, and with any public
office and public officer of the state and any political subdivision of the state .
SIXTH COUNT:
ANDTHEGRANDJURYAFORESAID, by this indictment, furtheraccuses the defendants
the Trump Corporation, d / b / a the Trump Organization, Trump Payroll Corp., d / b / a the Trump
Organization, and Allen Weisselberg of the crime ofCRIMINAL TAX FRAUD INTHE THIRD
DEGREE, in violation of Tax Law 1804, committed as follows:
The defendants, in the County ofNew York and elsewhere, during the period on or about
April 10, 2017, committed a tax fraud act and, with the intent to evade any tax due under the Tax
Law, and to defraud the state and any political subdivisionof the state, the defendants paid the state
18
and a political subdivisionofthe state,bymeansofunderpayment and receipt ofrefund andboth, in
a period ofnotmore than one year in excess of ten thousand dollars less than the tax liability that
was
.
The defendants committed a tax fraud act by willfully engaging in, and willfully causing
another to engage in, the tax fraud act set forth in Tax Law 1801(a)(2) , in that the defendants
knowing that a return contained any materially false and fraudulent information, and omitted any
materialinformation, filedand submittedthat return, towit, a 2016NewYork ResidentIncomeTax
Return ( Form IT-201), with the state and any political subdivision of thestate, and with any public
officeand publicofficer ofthe state and anypoliticalsubdivisionofthe state .
SEVENTHCOUNT:
AND THE GRAND JURY AFORESAID , by this indictment, further accuses the defendants
the Trump Corporation, d / b / a the Trump Organization, Trump Payroll Corp., d / b / a the Trump
Organization, and Allen Weisselberg of the crime of CRIMINAL TAX FRAUD IN THE
FOURTHDEGREE, in violation ofTax Law 1803, committedas follows:
The defendants, in the CountyofNewYork and elsewhere, during the periodon or about
April 2 , 2018, committed a tax fraud act and, with the intent to evade any tax due under the Tax Law ,
and to defraud the state and any political subdivisionof the state, the defendants paidthe state and a
political subdivision of the state , bymeans ofunderpayment and receipt ofrefund and both, in a
periodofnot more than oneyear in excessof three thousanddollars less than the tax liabilitythat
was due.
The defendants committed a tax fraud act by willfully engaging in, and willfully causing
19
another to engage in, the tax fraud act set forth in Tax Law
(a)(2), in that the defendants
knowingthat a returncontainedany materiallyfalse and fraudulent information, and omittedany
material information, filed and submitted that return , to wit , a 2017 New York Resident IncomeTax
Return(Form IT-201) , with the stateand any political subdivisionofthestate, and with anypublic
officeand public officerofthe state and any political subdivisionof the state.
EIGHTHCOUNT:
ANDTHE GRANDJURY AFORESAID, by this indictment, further accuses the defendant
AllenWeisselberg of thecrimeofOFFERINGA FALSEINSTRUMENTFORFILINGINTHE
FIRST DEGREE, in violation of PenalLaw 175.35( 1), committed as follows:
The defendant Allen Weisselberg, in the County of New York and elsewhere, on or about
April 10, 2015, knowing that a written instrument, to wit, a 2014 New York Resident Income Tax
Return(FormIT-201), containeda false statementandfalse information and with intentto defraud
the state and anypoliticalsubdivision, publicauthorityand public benefit corporationofthe state,
offered and presented it to a public office, public servant, public authority and public benefit
corporation, with theknowledgeandbelief that itwould be filed with, registeredand recorded inand
otherwise become a part of the records of such public office, public servant, public authority and
publicbenefitcorporation.
NINTH COUNT:
AND THE GRAND JURY AFORESAID , by this indictment, further accuses the defendant
AllenWeisselberg ofthecrimeofOFFERINGA FALSEINSTRUMENTFORFILINGINTHE
20
FIRST DEGREE, in violation ofPenalLaw 175.35(1), committed as follows:
The defendant Allen Weisselberg, in the County ofNew York and elsewhere, on or about
April 11, 2016, knowing that a written instrument, to wit, a 2015 New York Resident IncomeTax
Return ( Form IT-201), contained a false statement and false information, and with intent to defraud
the state and any political subdivision, public authority and public benefit corporation of the state,
offered and presented it to a public office, public servant, public authority and public benefit
corporation, with the knowledgeand beliefthat itwould be filedwith, registeredand recorded inand
otherwise become a part of the records of such public office, public servant, public authority and
publicbenefitcorporation.
TENTHCOUNT:
AND THE GRAND JURY AFORESAID , by
indictment, further accuses the defendant
AllenWeisselbergofthecrimeofOFFERINGA FALSEINSTRUMENTFORFILINGINTHE
FIRSTDEGREE, in violationofPenalLaw 175.35(1 , committedas follows:
The defendant Allen Weisselberg, in the County of New York and elsewhere, on or about
April 10, 2017, knowingthat a written instrument, to wit, a 2016NewYork ResidentIncomeTax
Return(FormIT-201) , containeda false statementand false information, andwith intentto defraud
the state and any political subdivision , public authority and public benefit corporation of the state,
offered and presented it to a public office, public servant, public authority and public benefit
corporation, with the knowledgeandbeliefthatitwould be filedwith, registeredand recorded in and
otherwise become a part of the records of such public office, public servant, public authority and
publicbenefitcorporation.
21
ELEVENTHCOUNT:
ANDTHEGRANDJURYAFORESAID, by this indictment, furtheraccusesthedefendant
Allen Weisselberg ofthecrime ofOFFERING A FALSE INSTRUMENT FORFILING INTHE
FIRST DEGREE, in violation of PenalLaw 175.35( 1), committed as follows:
The defendantAllenWeisselberg, in the CountyofNewYork and elsewhere, on or about
April 2, 2018 , knowing that a written instrument, to wit , a 2017 New York Resident Income Tax
Return ( Form IT-201), contained a false statement and false information, and with intent to defraud
he state and any political subdivision , public authority and public benefit corporation of the state ,
offered and presented it to a public office, public servant, public authority and public benefit
corporation, with theknowledgeand beliefthat it would be filedwith, registeredand recorded in and
otherwise become a part of the records ofsuch public office, public servant, public authority and
publicbenefitcorporation.
TWELFTHCOUNT:
ANDTHEGRANDJURYAFORESAID, by this indictment, furtheraccusesthedefendants
the Trump Corporation , d / b / a the Trump Organization , Trump Payroll Corp., d / b / a the Trump
Organization, and Allen Weisselberg of the crime ofFALSIFYINGBUSINESS RECORDS IN
THE FIRST DEGREE, in violation of Penal Law 175.10, committed as follows:
Thedefendants, inthe CountyofNew Yorkandelsewhere, on or aboutApril 11,2016, with
the intent to defraud, made and caused a false entry inthebusiness recordsofan enterprise, to wit , a
Form W -2 Wage and Tax Statement 2015 , and defendants
intent to defraud included an intent to
22
commit another crime and to aidand conceal the commission thereof.
THIRTEENTH COUNT :
AND THE GRAND JURY AFORESAID , by this indictment, further accuses the defendants
the Trump Corporation, d / b / a the Trump Organization , Trump Payroll Corp., d / b / a the Trump
Organization, andAllenWeisselbergofthe crimeofFALSIFYINGBUSINESSRECORDSIN
THEFIRSTDEGREE, inviolationofPenalLaw 175.10, committedas follows:
The defendants, in the CountyofNew York andelsewhere, on or about April 10, 2017 with
the intentto defraud,madeandcaused a falseentry inthe business recordsofanenterprise, to wit, a
FormW -2 Wageand Tax Statement2016, and defendants intent to defraud includedan intentto
commit anothercrimeand to aid and conceal the commissionthereof.
FOURTEENTH COUNT:
AND THE GRAND JURY AFORESAID , by this indictment, further accuses the defendants
the Trump Corporation, d / b / a the Trump Organization, Trump Payroll Corp., d / b / a the Trump
Organization, andAllenWeisselbergofthe crimeofFALSIFYINGBUSINESSRECORDSIN
THE FIRST DEGREE, in violation ofPenal Law
175.10, committed as follows:
The defendants, in the County ofNew York and elsewhere , on or about April 2 , 2018 , with
the intent to defraud, made and caused a false entry in the business records of an enterprise, to wit , a
FormW -2 WageandTax Statement2017, and defendants' intent to defraudincludedan intent to
commit another crime and to aid and conceal the commission thereof.
23
FIFTEENTHCOUNT:
ANDTHEGRANDJURY AFORESAID by this indictment, further accuses the defendants
the Trump Corporation, d /b /a the Trump Organization, and Allen Weisselbergof the crime of
FALSIFYING BUSINESS RECORDS IN THE FIRST DEGREE , in violation of Penal Law
175.10, committed as follows:
The defendants the Trump Corporation , d / b / a
the Trump Organization , and Allen
Weisselberg in the County ofNew York andelsewhere, on or about September 2016, with the intent
to defraud, altered, erased, obliterated, deleted, removed and destroyed a true entry in the business
recordsofan enterprise, to wit, DonaldJ. Trump'sDetailGeneralLedger, anddefendants' intent to
defraud included an intent to commit another crime and to aid and conceal the commission thereof.
CYRUS R. VANCE, JR.
District Attorney
24
GJ
#
Filed
NA
No.
THE
PEOPLE
OF
THE
STATE
OF
NEW
YORK
-against
THE
TRUMP
CORPORATION
d
/
b
/
a
THE
TRUMP
ORGANIZATION
,
TRUMP
PAYROLL
CORP
.,
d
/
b
/
a
THE
TRUMP
ORGANIZATION
,
ALLEN
WEISSELBERG
Defendant
INDICTMENT
SCHEME
TO
DEFRAUD
IN
THE
FIRST
DEGREE
,
P.L.
(
1
)
(
b
)
DEF
All
,
1
Ct
.
CONSPIRACY
IN
THE
FOURTH
DEGREE
,
P.L.
105.10
(
1
)
,
-DEF
.
All
,
1
Ct
.
GRAND
LARCENY
IN
THE
SECOND
DEGREE
,
P.L.
155.40
(
1
)
-DEF
.A.
Weisselberg
,
1
Ct
CRIMINAL
TAX
FRAUD
IN
THE
THIRD
DEGREE
,
Tax
Law
$
1804
-
DEF
.All
,3
Cts
.
CRIMINAL
TAX
FRAUD
IN
THE
FOURTH
DEGREE
,
Tax
Law
1803
DEF
.
All
,
1
Ct
.
OFFERING
A
FALSE
INSTRUMENT
FOR
FILING
IN
THE
FIRST
DEGREE
,
P.L.
(
1
)
-DEF
.A.
Weisselberg
,
4
Cts
.
FALSIFYING
BUSINESS
RECORDS
IN
THE
FIRST
DEGREE
P.L.
-
DEF
.All
,
3
Cts
.
FALSIFYING
BUSINESS
RECORDS
IN
THE
FIRST
DEGREE
,
P.L.
175.10
-
DEF
.
The
Trump
Corporation
A.
Weisselberg
,1
Ct
CYRUS
R.
VANCE
,
JR
.,
District
Attorney
A
True
Bill
Solomon
Shinerock
,
James
Graham
,
Allen
Vickey
Major
Economic
Crimes
Bureau
Foreman
ADJOURNED
TO
PART
ON