The Kerry founder of a US construction company, who was convicted of defrauding labour unions, is seeking an acquittal or a new trial.
Donal O'Sullivan from Ballinskelligs is the founder, owner and president of Navillus Contracting, which is one of New York's biggest construction firms.
Last October, Mr O'Sullivan, his sister Helen O'Sullivan who's the company's payroll administrator, and Pádraig Naughton, its financial controller, were convicted of defrauding labour unions of benefit funds.
Ms O'Sullivan and Mr Naughton are also seeking an acquittal or a new trial.
Donal and Helen O'Sullivan, and Pádraig Naughton were found guilty of fraud, embezzlement from employee benefit funds, submitting false remittance reports to union benefit funds, and conspiracy to commit these crimes.
They face up to 20 years in prison.
The three have filed motions for judgment of acquittal or a new trial.
The US Government is asking that these motions be denied.
According to the Irish Examiner counsel for Mr O'Sullivan has argued that there is an absence of evidence to show that his client either knew about the fraud or had any criminal intent.
Oral arguments in relation to the motions took place last week.
The judge is to decide whether to permit or deny the motions; if denied, a date for sentencing will then be set.