The New York criminal case over the Trump Organization’s fringe‑benefits tax scheme (the “tax‑perk” case) indicted only three defendants in July 2021: the Trump Corporation, Trump Payroll Corporation, and Allen Weisselberg—not Donald Trump personally. 【2†cite†2search13】 Prosecutors alleged Weisselberg received about $1.76 million in untaxed perks such as free rent, car leases, and private‑school tuition. 【2†cite†2search13】

In August 2022, Weisselberg pleaded guilty to 15 felonies and agreed to testify against the Trump Organization as part of a plea deal. The two Trump entities were then convicted on all 17 counts in December 2022, and Weisselberg was sentenced in accordance with that cooperation agreement. 【2†cite†2search13】【1†cite†1search3】

However, contemporaneous reporting and later analysis make clear that prosecutors did not succeed in flipping Weisselberg into a cooperator who substantially implicated Donald Trump personally. The New York case history notes that prosecutors had hoped he would provide testimony against Trump but that he refused, heavily invoking the Fifth Amendment. 【2†cite†2search13】 A later overview of the Trump prosecutions similarly concludes that, although Weisselberg pled guilty and served time, he "never provided bombshell cooperation implicating Trump" himself. 【2†cite†2news11】

Crucially, Donald Trump was never charged as a defendant in the fringe‑benefits tax case (People v. Trump Corporation). His separate New York criminal prosecution and 2024 conviction involve a different matter entirely: falsifying business records in connection with 2016 hush‑money payments, not the earlier fringe‑benefits scheme. 【1†cite†1search13】【1†cite†1search18】

Because Weisselberg’s cooperation did not lead to criminal charges against Donald Trump personally in the tax‑perk case, and Trump incurred no criminal liability arising from that specific New York prosecution, Sacks’s prediction matches the eventual outcome.