The jury saw charts prepared by government witnesses detailing the flow of money through overseas accounts prosecutors say Manafort controlled.

Jonathan Ernst / Reuters Paul Manafort arrives at the federal courthouse in Washington, DC, on June 15, 2018.

Prosecutors followed the blockbuster testimony of star witness Rick Gates on Wednesday with a barrage of financial data presented by FBI and IRS analysts. It was dry testimony compared to Gates' time on the stand, when Manafort's former right-hand man alleged he conspired with Manafort to commit a slew of financial crimes, admitted stealing hundreds of thousands of dollars from Manafort, and acknowledged his own extramarital affair. But numbers are at the heart of the government's case against Manafort. Prosecutors used Wednesday's testimony to try to pull together pieces of information the jury has already heard to show the flow of money through overseas bank accounts the government says Manafort controlled. Manafort, who served for several months in 2016 as the chair of President Donald Trump's campaign, is charged in the US District Court for the Eastern District of Virginia with filing false tax returns that underreported his income by millions of dollars, failing to report his interest in foreign bank accounts, and bank fraud. It is the first trial to come out of special counsel Robert Mueller's investigation into Russian interference in the 2016 election; Manafort is not charged with any campaign-related crimes. Money coming in

Office of Special Counsel Robert Mueller A chart prepared by government witness Morgan Magionos depicting deposits into overseas bank accounts allegedly controlled by Paul Manafort.

The jury saw a chart prepared by FBI forensic accountant Morgan Magionos listing 31 foreign bank accounts that she said Manafort either controlled or had a significant financial interest in. Those accounts were at banks in Cyprus, St. Vincent and the Grenadines, and the United Kingdom.

The jury had heard the names of the accounts before. There was testimony from US-based vendors — men's clothing retailers, a car dealership, home contractors, and landscapers — who said they received wire transfers from these accounts to pay for services for Manafort. The vendors said they didn't know who controlled the accounts, but believed the money was coming from Manafort. Magionos said that based on documents she received from the foreign banks, she concluded that the overseas accounts were opened by Manafort, Gates, or their Ukraine-based associate Konstantin Kilimnik. The jury saw examples of documents used to open these accounts that listed Manafort, Gates, or Kilimnik as the "beneficial owner," had at least one of their names on a signature page, or included a copy of a page from Manafort's passport. The jury also saw emails from Manafort to a Cyprus law firm that Gates previously testified set up the overseas accounts for Manafort. In the emails, Manafort asked for wire transfers, referring to the account he wanted money sent from as "my" account. During cross-examination, Manafort's attorney Richard Westling asked Magionos if Manafort's signatures looked different on documents used to open the overseas bank accounts. Magionos said they did. Westling asked Magionos if she knew for sure that Manafort had actually signed the documents. Magionos said she did not. After Westling finished, special counsel prosecutor Greg Andres asked Magionos if there were differences in Manafort's signatures within a single document that Westling asked her about, which was found in Manafort's home. Magionos said she thought there were.

Office of Special Counsel Robert Mueller A chart prepared by government witness Morgan Magionos listing money transferred into overseas accounts allegedly controlled by Paul Manafort.

Magionos tallied the amount of money coming into the alleged overseas Manafort accounts. The jury saw charts she made that listed the names of accounts that made deposits, and she testified that this money was payment for Manafort's work abroad. As an example, she noted money deposited from an entity called Telmar Investments Ltd. Magionos said that entity was associated with Sergey Levochkin — the jury previously heard that Levochkin was a wealthy Ukrainian who backed Manafort's political consulting work.

The total amount of money that flowed into the alleged offshore Manafort accounts from 2010 to 2013? More than $65 million, according to Magionos's chart. IRS audit agent Michael Welch testified Wednesday about charts he prepared summarizing bank records, wire transfers, and other financial documents associated over the past decade with Manafort, Manafort's business, and the overseas accounts at issue.

One set of charts illustrated how Welch said money flowed into alleged Manafort accounts — income from his work in Ukraine, Welch said — and then back out to Manafort's US-based business account, his personal account, and US vendors. Welch said that in tracking the path of that money, he found that some of it was reported on Manafort's tax returns. But some of it wasn't, he said. The jury saw those flow charts, but only as "demonstrative" aids, so they were not entered into the record and made available to the public.

Money going out

Office of Special Counsel Robert Mueller A chart prepared by government witness Morgan Magionos.

The jury saw charts Magionos prepared about money wired from the overseas accounts to pay US vendors who did work for Manafort and to buy real estate. The total payments from the foreign accounts from 2010 to 2014 — money that prosecutors say represented income earned from Manafort's work in Ukraine that he should have reported in his taxes — came to $15.5 million, Magionos said.



Office of Special Counsel Robert Mueller A chart prepared by IRS audit agent Michael Welch.

Welch presented another chart tallying what he believed was business income that flowed through Manafort's overseas accounts that wasn't reported to the IRS. From 2010 to 2014, Welch said he found $16.4 million in unreported income. That included the $15.5 million in payments that Magionos testified about, as well as $900,000 listed as a "loan" in Manafort's financial records but that Welch and other government witnesses testified was income.

Welch said his numbers were "conservative" — he said that if he didn't have supporting documents to prove that a transaction was a personal expense, he counted it as a business expense and not income. That included $45,000 that appeared to pay for dental work, according to Welch's testimony.

Office of Special Counsel Robert Mueller A chart prepared by IRS audit agent Michael Welch.