One thing of note is that this is a Civil case not a criminal case, however the NY AG did give the information to the IRS whom can bring a criminal case against trump. When you understand the shit that him and his people did the shit is so brazen that his actions put quite a few people at risk of being prosecuted.
Essentially it comes down to this, the same people whom owe some of Trump businesses money would make a contribution to his charitable 501c organization instead and then take tax deductions on that charitable contribution. Two things happen when they do this, one, trump does not pay taxes on earned income which the contributions really were considering it was for services rendered and two, the people paying him knew this and still took deductions on that money. To make it simple it’s akin to you owing your home builder 100k for building your home and instead you donate 100k to his charitable organization and then claim tax deductions on that 100k. Both you muthafuckas going to jail.
This is what tha AG told the IRS they need to look into and sent them the evidence to show this was what trump and his friend did. When this shit all said and done one of the worst things Trump ever did will be having run for preside and won. His business name will be worthless by the time he leave office.