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Special counsel Robert Mueller's prosecutors accused former Trump campaign chairman Paul Manafort of violating tax and banking laws during opening arguments in his trial Tuesday, while the defense team tried to shift blame to Manafort's ex-deputy Rick Gates, who cut a plea deal and is cooperating with the government.

"The foundation of the special counsel's case rests squarely on the shoulders of Rick Gates," defense attorney Tom Zehnle told jurors, before claiming that Gates stole from Manafort. "He embezzled millions of dollars from his longtime employer. He abused his position of trust."

The prosecution said Manafort was so intent on funding his "extravagant lifestyle" that he hid tens of millions of dollars in income earned from consulting work in Ukraine.

"A man in the courtroom believed the law did not apply to him, not the tax laws, not the banking laws," prosecutor Uzo Asonye said. "That man is the defendant, Paul Manafort. ... Paul Manafort placed himself and his money over the law."

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