Defense attorney Todd Blanche told jurors not to believe that Trump participated in a tax crime by "grossing up" Cohen's reimbursement to account for taxes.

Prosecutors have suggested Trump acted to advance another crime -- potentially the alleged tax crime -- when he falsified business records.

"I expect the government is going to tell you there might have been some tax scheme," Blanche said. "You saw no evidence of the tax treatment from anybody."

Referring to the bank statement where then-Trump Organization CFO Allen Weisselberg and Michael Cohen took handwritten notes about the repayment arrangement, Cohen said the document was "full of lies."

"So what proof do you have? What actual evidence do you have that this gross-up was anything to do with taxes? … There's none," he said.

Returning to the testimony of former Trump attorney Michael Cohen, defense attorney Todd Blanche asked jurors, "How is the government going to ask you to convict President Trump based on the words of Michael Cohen?"

Blanche insisted to jurors that if the payments were all for repaying Cohen, that would mean Michael Cohen was working for free in 2017 -- something he said he never would have done.

"Is that the man that testified, or was that a lie?" Blanche asked. "That is absurd!" he nearly shouted.

Defense attorney Todd Blanche reminded the jury that Trump was president at the time Cohen's invoices were being paid, suggesting that he was too busy to actually look at the checks he was signing.

"President Trump was very busy. He was running the country," Blanche said.

Blanche noted the testimony of then-Trump aide Madeleine Westerhout who testified that Trump "sometimes" looked at what he was signing.

"You can't convict President Trump because 'sometimes,' without being specific at all ... President Trump looked at invoices ... that is a stretch," Blanch said. "And that is reasonable doubt."

"The leap that the government wants you to take that he looks at the checks, looked at the invoices ... is absurd," Blanche said.

Defense attorney Todd Blanche tried to downplay prosecutors' theory of the case and emphasized that Cohen was Trump's attorney in 2017 and that the $35,000 paid each month over that year was Trump paying him for his services.

"Take a step back. Nobody disputes that Mr. Cohen was President Trump's lawyer in 2017," Blanche said. "So what makes more sense, that president was paying his personal attorney in 2017 the $35,000 per an agreement he made with his personal attorney?... Or the version that Mr Cohen said?"

Blanche then mimicked Cohen's testimony, as Michael Cohen:

"No, I was not paid, I was going to work for free ... I'll just work for free and make a lot of money as a consultant," Blanche said, mimicking Cohen.

"For the first time in President Trump's life, he decided to pay me back triple," Blanche continued, mimicking Cohen. "He doubled up the $130,000, he gave me $50,000 for some online poll -- by the way, I stole from him a little bit on that -- and I decided I wanted a bigger bonus. That's what really happened, ladies and gentlemen.

"There's a reason why in life usually the simplest answer is the right one -- and that's certainly the case here," Blanche said.