艾伦·韦塞尔伯格，前总统之一唐纳德·特朗普的最受信任和忠诚的员工将于周二面临判决，他去年承认了15项国家罪行，然后在去年秋天作证指控特朗普公司。
75岁的维斯伯格，8月认罪设计并实施了一项为期15年的计划，通过逃避超过170万美元的未申报收入税来欺骗联邦、州和城市税务机关，这些收入以公司提供的津贴形式存在，包括他在曼哈顿公寓的租金、他自己和妻子的汽车租赁费以及他孙子的学费。
作为与检察官达成的认罪协议的一部分，他在随后对特朗普集团的审判中作证，曼哈顿陪审团上个月被判有罪刑事税务欺诈，支付一些高管的个人费用，但没有申报为收入，并将他们作为独立承包商而不是全职员工进行补偿。
根据他的证词，虽然不再是该公司的首席财务官，但Weisselberg仍受雇于特朗普的家族房地产公司，预计去年的工资和奖金超过100万美元。
他被承诺在赖克斯岛服刑五个月，缓刑五年，以换取他的证词，并同意偿还近200万美元的欠税。
Weisselberg在8月份承认了一项二级重大盗窃罪;三项三级刑事骗税罪;一项一级欺诈罪;一项第四级共谋罪;一项第四级刑事骗税罪;四项一级提供虚假文件的控罪;以及四项一级伪造商业记录的指控。
曼哈顿地区检察官阿尔文·布拉格(Alvin Bragg)在认罪时表示，“艾伦·魏斯勒伯格(Allen Weisselberg)在法庭上承认，他利用自己在特朗普组织的职位诈骗纳税人，并为自己谋利。”“Weisselberg没有像其他人一样支付他的公平份额，而是让特朗普组织为他提供了一套免租金的公寓、昂贵的汽车、他孙子的私立学校学费和新家具——所有这些都没有缴纳所需的税款。”
Weisselberg的律师Nicholas Gravante拒绝在周二的判决听证会之前发表评论，但表示他会在听证会结束时发表声明。
魏斯勒伯格在特朗普组织的审判中作证说，他减少了他申报的工资支付的个人费用总额，公司因支付较少的工资税而受益。他还证明他的主要动机是贪婪。
作为证词的一部分，他讲述了一个故事，2012年的一天，他和特朗普坐在特朗普大厦26层的办公室里，小唐纳德·特朗普(Donald Trump Jr .)拿着支票走进来，让他的父亲签字，支付小唐的孩子的学费。
根据韦斯伯格的证词，特朗普笑着看着韦斯伯格，说:“我还不如为你的孙子们付钱呢。”
特朗普随后开始每年支付10万美元，供魏斯尔伯格的两个孙子上哥伦比亚文法学校。他作证说，Weisselberg没有将这笔钱申报为收入，也从未为此缴税。
特朗普不是针对特朗普组织的案件的被告，他否认有任何不当行为，并称该案是“我国历史上最大的政治迫害的延续。”
Former Trump Organization CFO Allen Weisselberg to be sentenced Tuesday
Allen Weisselberg, one of former President Donald Trump's most trusted and loyal employees, will face sentencing Tuesday after he pleaded guilty last year to 15 state crimes then testified against the Trump Organization this past fall.
Weisselberg, 75, pleaded guilty in August to devising and operating a 15-year scheme to defraud federal, state and city tax authorities by evading more than $1.7 million in taxes on unreported income in the form of company-provided perks that included the rent on his Manhattan apartment, the leases on cars for himself and his wife and tuition for his grandchildren.
As part of a plea deal with prosecutors, he testified in the subsequent trial of the Trump Organization, which a Manhattan jury found guilty last month of criminal tax fraud for paying the personal expenses of some executives without reporting them as income, and of compensating them as independent contractors instead of full-time employees.
Weisselberg, while no longer the company's chief financial officer, remained employed with Trump's family real estate firm and expected to make more than $1 million last year in salary and bonuses, according to his testimony.
He was promised a sentence of five months in jail to be served on Rikers Island and five years' probation in exchange for his testimony, and agreed to repay nearly $2 million in taxes owed.
Weisselberg pleaded guilty in August to one count of grand larceny in the second degree; three counts of criminal tax fraud in the third degree; one count of scheme to defraud in the first degree; one count of conspiracy in the fourth degree; one count of criminal tax fraud in the fourth degree; four counts of offering a false Instrument for filing in the first degree; and four counts of falsifying business records in the first degree.
"Allen Weisselberg admitted in Court that he used his position at the Trump Organization to bilk taxpayers and enrich himself," Manhattan District Attorney Alvin Bragg said at the time of his guilty plea. "Instead of paying his fair share like everyone else, Weisselberg had the Trump Organization provide him with a rent-free apartment, expensive cars, private school tuition for his grandchildren and new furniture -- all without paying required taxes."
Weisselberg's attorney, Nicholas Gravante, declined to comment in advance of Tuesday's sentencing hearing, but said he would make a statement when it was over.
Weisselberg testified at the trial of the Trump Organization that he reduced his reported salary by the total amount of personal expenses paid and that the company benefitted by paying less in payroll taxes. He also testified his primary motive was greed.
As part of this testimony, he told a story about sitting with Trump in his office on the 26th floor of Trump Tower one day in 2012 when Donald Trump Jr. walked in with checks for his father to sign to cover tuition payments for Don Jr.'s children.
Trump looked over at Weisselberg with a chuckle and said, "I might as well pay for your grandkids too," according to Weisselberg's testimony.
Trump then began paying $100,000 a year for Weisselberg's two grandchildren to attend Columbia Grammar School. Weisselberg did not declare it as income and never paid taxes on it, he testified.
Trump, who was not a defendant in the case against the Trump Organization, denied any wrongdoing and called the case "a continuation of the Greatest Political Witch Hunt in the History of our Country."
