In the high-stakes trial, Cohen is set to confront Trump as one of his most prominent accusers. Cohen, who served as Trump's loyal “fixer” for years, is a crucial witness against the former president in both a New York civil case and a separate Manhattan criminal case.

In the civil case, Cohen is expected to provide testimony regarding alleged communications with Trump and others about statements of financial conditions, which New York Attorney General Letitia James claims were used to manipulate the values of Trump properties. The state alleges that this manipulation allowed the Trumps and their company to secure undeserved loan terms, ultimately increasing Trump's wealth by hundreds of millions of dollars. The state is seeking $250 million in a clawback of these allegedly "ill-gotten gains" and requesting sanctions to restrict the Trumps' ability to conduct business in New York.

Judge Arthur Engoron has already found Trump and his co-defendants liable for fraud in the case. The trial is ongoing, addressing additional allegations such as falsification of records, conspiracy, and insurance fraud.

Initially scheduled to take the stand on October 17th, Cohen's testimony was delayed due to illness. On that day, Trump, who was not required to attend the trial, made an appearance and openly mocked Cohen, claiming that he lacked the courage to face him. In response, Cohen sent a text message to CBS News, asserting that his extensive experience, including writing two New York Times bestsellers and testifying before multiple congressional committees and the Manhattan District Attorney's Office, reflects his lack of fear towards Trump. Cohen's testimony to Congress in 2019, during which he claimed that Trump artificially inflated his wealth, sparked both the civil and criminal investigations into Trump's financial affairs.

The criminal investigation, led by Manhattan District Attorney Alvin Bragg, resulted in Trump becoming the first former president in American history to be indicted. Trump entered a not guilty plea in April for the 34 felony counts of falsification of business records. Trump has consistently denied any wrongdoing in all the cases brought against him, including those related to his financial activities. He alleges that these charges are part of a coordinated effort by prosecutors aligned with his political opponents to prevent him from running for president again in 2024.

Trump and his co-defendants' attorneys have repeatedly criticized Cohen as an unreliable witness due to his criminal history. In 2018, Cohen pleaded guilty to federal campaign finance violations and tax evasion. Prior to his guilty plea, Cohen was considered one of Trump's most trusted employees and advisers, relied upon to handle sensitive matters both publicly and privately. However, Cohen has since become an ardent adversary of Trump, hosting a podcast that frequently centers on Trump's legal troubles and features scathing criticisms of the former president.

Tuesday's testimony will be a highly anticipated reunion between Cohen and Trump, marking the first time they have seen each other in five years. Lawyers for the state will question Cohen about his firsthand knowledge of Trump's alleged involvement in fraudulent activities, a claim that Cohen has maintained for years. The outcome of this confrontation could have significant implications for both the ongoing trial and Trump's political future.