Defense attorney Todd Blanche shifted his argument to the prosecution's burden to prove criminal intent, "Like a conscious objective. A purpose to defraud. There is no evidence of that ladies and gentlemen," Blanche said. "Where's the intent to defraud on the part of President Trump?"

"President Trump is not guilty. But I expect you're going to hear from Judge Merchan that there's something else that has to be proven beyond a reasonable doubt ... the government has to prove to you that President Trump caused these entries ... with an intent to defraud."

"There is no evidence of that," Blanche said. "Were's the intent to defraud on the part of President Trump?"

Displaying Michael Cohen's 1099 form, Blanche said, "If there was some deep-rooted intent to defraud, why do you think it was reported to the IRS as what it was? (Payments) to Michael Cohen, as Trump's personal attorney?"

"The Trump Organization disclosed these payments to the IRS," Blanche said.

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.

"You saw him on the stand for three days -- do you believe that for a second?," Blanche asked. "That after getting stiffed on his bonus in 2016 … do you think that Michael Cohen thought, 'I'mgoing to work for free?'"

"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.

The jury heard an exchange between David Pecker and defense attorney Emil Bove where Bove highlighted that Pecker originally thought the Trump Tower meeting took place in the first week of August 2015. Pecker testified that the meeting actually happened in the middle of August.

Bove used the moment as an opportunity to highlight "gaps" in Pecker's memory and emphasize how long ago the meeting took place.

Q: And you changed your testimony here; right?

A: Yes, when I discovered that it was in the middle -- that it was the middle of August.

Q: And when you say that you "discovered," what you mean is that somebody told you that, notwithstanding what you testified about in the Grand Jury, President Trump was actually not in New York City during the first week of August; correct?

A: I -- I don't recall anyone telling me about that, that Mr. Trump was away in the first week of August.

Q: And then you changed your testimony, this week, on that issue; right?

A: Yes, that's correct.

Q: Why did you change your testimony?
A: I thought that -- I didn't know the exact date. I thought -- I know it was in the first half of August, so I thought it was the middle of August, that's what I recollected. That's why I corrected my -- the dates, yes.

A: I didn't believe that the exact date was --

Q: I understand. And I don't mean to put you on the spot. What I'm getting at, though, is that these things happened a long time ago; right?

A: Yes.

Q: And even when you're doing your best, and I'm sure you are right now, it's hard to remember exactly what happened when; right?

A: Yes.

Q: And when you are remembering about conversations that you had, it's hard to remember what people said almost ten years ago; correct?

A: You -- Ahhhh, yes.

Q: And so there are some instances where your mind sort of fills in gaps; right?

A: To the best of my knowledge.

Q: And you do your best to explain what happened in a way that makes sense; correct?

A: To what I remember.

Q: Yeah, to what you remember. And you fill in some details to keep things in sequence; right, and to make them sound logical?

A: I try to make them -- to what I remember. And to be truthful.

Q: I understand. But there are some gaps; correct?

A: Yes.