President Trump formally disclosed Wednesday that he paid his attorney as much as $250,000 as reimbursements for expenses - which included a $130,000 payoff to adult film star Stormy Daniels, who says she had a sexual encounter with him.
While the disclosure did not specify the objective of the payment, Mr Cohen has said he paid $130,000 dollars (€109,967) ) to Ms Daniels in the weeks before the 2016 presidential election to keep her from going public about her allegations that she had sex with the married Mr Trump in 2006.
The disclosure has raised fresh questions as to whether the payment covered hush money to silence Stormy Daniels, a former porn star who claims to have had an affair with Trump.
"If DOJ investigates and determines that president Trump knew of his debt to Cohen when he filed last year's report, there will be reason to suspect that his omission of the debt from last year's report was 'knowing and willful, ' which would be a crime", Walter Shaub, the former head of OGE who is now the senior director of ethics at the Campaign Legal Center said.
Trump submitted his financial disclosure form, showing he made a payment to Cohen between $100,001 and $250,000 in 2017.
Newly released government emails show how the Office of Government Ethics dealt with the Trump administration during its early weeks.
In his testimony released Wednesday, Trump Jr said he did not tell his father ahead of time about the 2016 meeting at Trump Tower, also attended by the Republican candidate's campaign manager Paul Manafort and son-in-law Jared Kushner.
Shortly after Trump won the presidential election in November that year, Cohen solicited large sums of money from corporations, with various promises of access and insight on Trump.More news: Antoine Griezmann to Barcelona: Atletico Madrid star coy on transfer speculation
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The disclosure of the 2016 payment to Cohen raises the question of whether he erred in not reporting the debt on last year's disclosure form.
The Cohen footnote appears in a report giving the first extended look at Mr Trump's revenue from his properties since he became president.
In his financial discloser form, Trump has listed assets of at least Dollars 1.4 billion and income of more than USD 452 million. The report estimated the holdings are worth at least $1.4 billion.
Trump's hotel in the U.S. capital, which opened in late 2016, took in $40.4 million during 2017 while the Florida resort had revenues of $25.1 million previous year.
His Washington, D.C., hotel near the Oval Office, a magnet for diplomats and lobbyists, took in $40 million. The president's tax returns would give a clear picture, but Trump has broken with tradition by refusing to make them public. He said he had not been reimbursed by Trump's company or Trump's campaign.
When Trump took office, he refused to fully divest from his global business, instead putting his assets in a trust controlled by his two sons and a senior executive.
The owners of struggling hotels in Toronto and NY have paid the Trumps millions of dollars to remove their name from the properties after the election. The company still paid out the $1.2 million contract.