Gates said the money in these accounts was earned from Manafort's political campaign work.
Mr. Gates admitted over three days to various crimes, including some he said he committed with Mr. Manafort and others he carried out on his own.
In an email shown to the jury, Manafort, the former campaign chairman for President Donald Trump, wrote to Gates on November 24, 2016, "We need to discuss Steve Calk for Sec of Army".
Special counsel Robert Mueller's team, which is investigating Russian interference in the 2016 election, says Gates was heavily involved in helping hide millions overseas. Gates, a longtime business partner of Manafort, had been working on the incoming president's transition team.
Also on Wednesday, an Federal Bureau of Investigation forensic accountant, Morgan Magionos, told jurors bank records from Cyprus, St. Vincent and the Grenadines and the United Kingdom revealed the accounts were connected to Manafort and his associates. "Mr. Manafort had the same path". But prosecutors said they had previously received Ellis's approval to have Welch in the courtroom, something transcripts confirmed, according to Politico. Gates testified that Manafort asked him to float Calk, who was on Trump's economic advisory council, for Secretary of the Army.
Ellis had erupted on the prosecutors during the testimony of IRS agent Michael Welch, saying he hadn't authorized Welch to watch the trial.
Litman said he believed the indictment was hard to put together - "but once put together, a pretty straightforward case to prove".
In its cross-examination of Magionos, the defense presented pieces of evidence with Manafort's signature on them, calling into question whether Manafort had actually written his signature on the foreign accounts.
Those who dealt with Manafort's taxes also testified that even though they asked Manafort whether he maintained any bank accounts overseas, he told them no.
Prosecutors have noted that Gates and Manafort were not the targets of the investigation at the time of the interview.
Judge T.S. Ellis III said it would be up to the jury to decide if the signatures were different. "Coming from Global Endeavor LTD", Manafort wrote to one person, citing one of the foreign accounts that his defense has tried to distance him from in the trial.
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"I do somehow think he has gotten his back up personally about Greg Andres".
Gates, in turn, has said he engaged in financial maneuverings involving their business activities at Manafort's direction.
At times, Ellis has crossed lines, Litman said.
Gates admitted to cheating on his wife about 10 years ago, but denied using company money to fund his affair, even as Downing sarcastically noted the apartment Gates kept in the United Kingdom: "A flat?"
But on Wednesday, Manafort attorney Kevin Downing seemed to accuse Gates of having affairs with multiple individuals, asking Gates whether he disclosed four affairs to the special counsel's office. "I'm taking responsibility for it".
Before jurors are sent off to deliberate at the end of a case, the judge typically tells them not to read anything into either the judge's words or body language, attorney and law professor Seth Abramson said in an email.
Mr Gates, the prosecution's star witness, recounted how he and Mr Manafort used offshore shell companies and bank accounts in Cyprus to funnel the money, all while failing to declare the income to the US Internal Revenue Service (IRS).
Manafort is the first person to be tried on charges brought by special counsel Robert Mueller's investigation into Russian interference in the 2016 USA presidential election.
Gates, who testified Monday and returned to the witness stand Tuesday, detailed years of alleged lawbreaking at Manafort's political firm and admitted to stealing money from secret overseas bank accounts.
Gates admitted to embezzling hundreds of thousands of dollars - $3 million, Downing claimed, but could not definitively prove - from Manafort.