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Trump Org to be sentenced for tax fraud

The stiffest penalty Donald Trump's company could receive when it is sentenced by a New York judge for helping its executives dodge taxes is a $US1.6 million ($A2.3 million) fine - not even enough to buy a Trump Tower apartment.

Neither the former president nor his children, who helped run and promote the Trump Organization, are expected to be in court for the sentencing hearing on Friday.

The company will be represented by its lawyers.

Because the Trump Organization is a corporation and not a person, a fine is the only way a judge can punish the company after its conviction last month for 17 tax crimes, including charges of conspiracy and falsifying business records.

By law, the maximum penalty that can be imposed by Judge Juan Manuel Merchan is about $US1.6 million ($A2.3 million), an amount equal to double the taxes a small group of executives avoided on benefits including rent-free apartments in Trump buildings, luxury cars and private school tuition.

Trump himself was not on trial and denied any knowledge of his executives evading taxes illegally.

While a fine of that amount isn't likely to affect the company's operations or future, the conviction is a black mark on the Republican's reputation as a savvy businessman as he mounts a campaign to regain the White House.

Besides the company, only one executive was charged in the case: former Trump Organization Chief Financial Officer Allen Weisselberg, who pleaded guilty last summer to evading taxes on $US1.7 million ($A2.4 million) in compensation.

He was sentenced Tuesday to five months in jail.

Trump has said the case against his company was part of a politically motivated "witch hunt" waged against him by vindictive Democrats.

The company's lawyers have vowed to appeal the verdict.

The criminal case involved financial practices and pay arrangements the company halted when Trump was elected president in 2016.

During his years as the company's chief moneyman, Weisselberg had received a rent-free apartment in a Trump-branded building in Manhattan with a view of the Hudson River.

He and his wife drove Mercedes-Benz cars, leased by the company.

When his grandchildren went to an exclusive private school, Trump paid their tuition.

A handful of other executives received similar perks.

When called to testify against the Trump Organization at trial, Weisselberg said he didn't pay taxes on that compensation and that he and a company vice president conspired to hide the perks by having the company issue falsified documents.

Weisselberg also attempted to take responsibility on the witness stand, saying nobody in the Trump family knew what he was doing.

He choked up as he told jurors: "It was my own personal greed that led to this."

Trump Organization lawyers repeated the mantra, "Weisselberg did it for Weisselberg", contending he had gone rogue and betrayed the company's trust.

Assistant district attorney Joshua Steinglass attempted to refute that claim in his closing argument, showing jurors a lease Trump signed himself for Weisselberg's apartment.

"Mr Trump is explicitly sanctioning tax fraud," Steinglass argued.

A jury convicted the company of tax fraud on December 6.