Prosecutors had previously said that Manafort's interactions with Calk were the only part of the trial expected to overlap with his Trump campaign role.
Although we've seen a lot of the numbers throughout the trial, Tuesday offered the best glimpse into just how anxious Manafort was about paying bills, specifically his tax bill.
"After all the lies you've told and the fraud you've committed, you expect this jury to believe you?"
Gates undermined another of the defense's main arguments: that Manafort did not have the time to pay attention to his day-to-day expenses and personal finances.
Rick Gates said under questioning from Manafort's lawyer Wednesday that he told Federal Bureau of Investigation agents and Justice Department lawyers about some of the offshore companies that contained millions of dollars in proceeds from their Ukrainian political work. "Brown", Gates said, but not before taking a dig by indicating he had forged similar documents for Manafort. U.S. District court Judge T.S. Ellis III presides.
Manafort, a longtime Republican political consultant, has pleaded not guilty to 18 counts of bank fraud, tax fraud and failing to disclose foreign bank accounts.
Gates recounted how he and Manafort used more than a dozen offshore shell companies and bank accounts in Cyprus to funnel the money, all while concealing the accounts and the income from the IRS. Downing said that the question, which came one day after Gates admitted to having a single affair ten years ago, was relevant because it could prove that Gates had lied to investigators. The defense moved on.
Gates implicated himself in broad criminal conduct on the stand, an apparent strategic decision by prosecutors to take some of the steam out of defense questioning. "You told me you were on top of this". That, Downing said, would invalidate his plea deal.
On Wednesday, Gates initially testified Manafort told him to be truthful during a 2014 interview with the Federal Bureau of Investigation about offshore shell companies and bank accounts that contained millions of dollars in proceeds from their Ukrainian political work.
Cindy Laporta, a tax accountant for Manafort, testified Monday under immunity that she helped file falsified bank loan applications for him even though she knew they were inaccurate.
Prosecutors had intentionally left many of these pieces of evidence blank on an itemized list of documents they are presenting in court, signaling they could be the most sensational and attention-grabbing files in the evidence binder.
Gates also said that he did not report 15 foreign offshore bank accounts to the government.
Paul Manafort (L), former campaign chairman for U.S. President Donald Trump, in Washington, DC, U.S., December 11, 2017, and Rick Gates, former campaign aide to Trump, in Washington, U.S., December 11, 2017 are pictured in this combination photograph.
Undercutting Gates' credibility is the foundation of Manafort's defense.
Gates, who pleaded guilty to charges in February and is co-operating for the possibility of a reduced sentence, testified that he helped Manafort falsify his tax returns, lie to banks to get loans and hide foreign bank accounts.
During the trial's first week, Mr Trump lashed out publicly against Mr Mueller and said the entire effort should be stopped "right now". But inside the courtroom, trial proceedings had plodded along almost Trump-free.
Manafort and Gates were the first two people indicted in special counsel Robert Mueller's investigation into potential ties between Russian Federation and the Trump campaign.
But that changed Tuesday during a full day of testimony by Rick Gates, the prosecution's star witness and another former member of the campaign.
Gates converted the 2015 DMP P&L to a Word document for Manafort, but there were spacing, font, and other discrepancies between that copy and the original.
Downing said his point was not that Gates cheated on his wife but that "he was leading a separate secret life from Mr. Manafort and from others" and that he embezzled from his boss to fund that lifestyle.