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 specifically requested to hear the portion of the jury instruction that compared the drawing of inferences to concluding that a rain storm had passed outside.

They read as follows:

In evaluating the evidence, you may consider any fact that is proven and any inference which may be drawn from such fact. To draw an inference means to infer, find, conclude that a fact exists or does not exist based upon proof of some other fact or facts.

For example, suppose you go to bed one night when it is not raining and when you wake up in the morning, you look out your window; you do not see rain, but you see that the street and sidewalk are wet, and that people are wearing raincoats and carrying umbrellas.

Under those circumstances, it may be reasonable to infer, that is conclude, that it rained during the night. In other words, the fact of it having rained while you were asleep is an inference that might be drawn from the proven facts of the presence of the water on the street and sidewalk, and people in raincoats and carrying umbrellas.

An inference must only be drawn from a proven fact or facts and then only if the inference flows naturally, reasonably, and logically from the proven fact or facts, not if it is speculative. Therefore, in deciding whether to draw an inference, you must look at and consider all the facts in the light of reason, common sense, and experience.