On Friday, January 6, 2023, a New York state judge denied a request from the former President to throw out the $250 million tax fraud suit he is facing. In his last ditch effort, Trump's counsel attempted to throw out the suit for both Trump, his children, and his executives, stating in the dismissal argument that the suit is "wholly unconvincing and borderline frivolous even the first time defendants made them." The judge in the case, Justice Arthur F. Engoron released a nine-page order denying the request and criticizing Trump's counsel for "rehashing standing arguments he previously rejected during briefing on the preliminary injunction bid, which was granted in earlier proceedings."

"Defendants do not claim, nor could they, that their capacity and standing arguments now are any different from their capacity and standing arguments then; indeed they acknowledge in a letter to the court that the subject arguments were 're-presented,' which on its face strongly suggests frivolity," Justice Engoron said in the order he released. "Reading these arguments was, to quote the baseball sage Lawrence Peter ('Yogi') Berra, 'Deja vu all over again.'"

The judge continues, scolding the defense counsel for continuing to make the argument that the case is  a "politically driven witch hunt", even after this argument was rejected back in February 2022 during a proceeding over subpoenas, "Here, sophisticated defense counsel should have known better."

Lastly, the judge also ordered that the defendants give "a full and accurate description of the corporate structure of the Trump Organization, its subsidiaries and all other affiliates, including all trust, and of their significant liquid and illiquid assets."

The tax fraud suit is brought by General Letitia James, who accuses Trump and his executives of misrepresenting or inflating the value of assets, reducing taxes, and "obtaining favorable terms on loans between 2011 and 2021."

A jury trial is set for October 2, 2023.

The Trump Organization companies, Donald Trump, Allen Weisselberg and Jeffrey McConney are represented by Alina Habba of Habba Madaio & Associates LLP and Christopher M. Kise of Continental PLLC.

New York is represented by Letitia James, Judith Vale, Kevin Wallace, Andrew Amer, Colleen K. Faherty, Alex Finkelstein, Wil Handley, Eric R. Haren, Louis M. Solomon, Austin Thompson and Stephanie Torre of the New York State Office of the Attorney General.

The case is New York v. Donald J. Trump et al., case number 452564/2022, in the Supreme Court of the State of New York, County of New York.