Two businessmen sought to use their wealth to fraudulently secure spots for their children at elite US universities, a federal prosecutor said on Monday at the start of the first trial in the “Operation Varsity Blues” college admissions scandal.
Former casino executive Gamal Aziz and private equity firm founder John Wilson paid hundreds of thousands of dollars to secure spots for their children at the University of Southern California as “phoney” athletic recruits, Assistant US Attorney Leslie Wright told a federal jury in Boston.
She said they did so with the help of William “Rick” Singer, a California college admissions consultant who prosecutors have said masterminded a vast scheme to help wealthy clients get their children into top schools through fraud and bribery.
“It was a sprawling conspiracy that extended from coast to coast,” Ms Wright said in her opening statement. “None of these kids were getting recruited to play collegiate sports without the money.”
Both men deny wrongdoing, saying they believed the money was for donations to the universities, not bribes.
“Giving money to a school with a hope that it gets your kid in is not a crime,” Brian Kelly, Mr Aziz's lawyer, told jurors.
He said Mr Singer never told his client, a former Wynn Resorts executive, that his money would be used to bribe USC athletics officials. Mr Aziz trusted Mr Singer and “had no inkling Singer was a skilled con man,” Mr Kelly said.
The two men were charged over two years ago along with dozens of business executives and celebrities in a scandal that exposed the lengths wealthy parents would go to attain spots for their children at top schools as well as inequalities in higher education.
It was a sprawling conspiracy that extended from coast to coast
Assistant US Attorney Leslie Wright
Fifty-seven people have been charged in the probe since 2019, including actresses Lori Loughlin and Felicity Huffman, who were among 46 people who have since pleaded guilty.
Mr Aziz, also known as Gamal Abdelaziz, is the former president of Wynn's Macau subsidiary. Mr Wilson is a former Gap and Staples executive who founded Hyannis Port Capital.
Prosecutors say Mr Singer, through his college counselling business, The Key, offered not only legitimate services to parents worried about their children's college prospects but also the use of an illicit “side door” to secure them admission.
Mr Singer has not yet been sentenced after he pleaded guilty in 2019 to enabling cheating on college entrance exams and using bribery to secure the admission of students to colleges as fake athletic recruits.
While Mr Singer became a star government co-operating witness, prosecutors on Friday said they do not expect to call him to give evidence.
Prosecutors say Mr Aziz, 62, agreed in 2018 to pay $300,000 to secure his daughter's admission to USC as a basketball recruit by bribing an official.
They also allege Mr Wilson, 64, in 2014 paid $220,000 to have his son falsely designated a USC water polo recruit and later sought to pay another $1.5 million to fraudulently secure spots for his two daughters at Stanford and Harvard universities.
Trump v Khan
2016: Feud begins after Khan criticised Trump’s proposed Muslim travel ban to US
2017: Trump criticises Khan’s ‘no reason to be alarmed’ response to London Bridge terror attacks
2019: Trump calls Khan a “stone cold loser” before first state visit
2019: Trump tweets about “Khan’s Londonistan”, calling him “a national disgrace”
2022: Khan’s office attributes rise in Islamophobic abuse against the major to hostility stoked during Trump’s presidency
July 2025 During a golfing trip to Scotland, Trump calls Khan “a nasty person”
Sept 2025 Trump blames Khan for London’s “stabbings and the dirt and the filth”.
Dec 2025 Trump suggests migrants got Khan elected, calls him a “horrible, vicious, disgusting mayor”
Tour de France Stage 16:
165km run from Le Puy-en-Velay to Romans-sur-Isère
Director: Laxman Utekar
Cast: Vicky Kaushal, Akshaye Khanna, Diana Penty, Vineet Kumar Singh, Rashmika Mandanna
Rating: 1/5
About Okadoc
Date started: Okadoc, 2018
Founder/CEO: Fodhil Benturquia
Based: Dubai, UAE
Sector: Healthcare
Size: (employees/revenue) 40 staff; undisclosed revenues recording “double-digit” monthly growth
Funding stage: Series B fundraising round to conclude in February
Investors: Undisclosed
RESULT
Manchester United 2 Burnley 2
Man United: Lingard (53', 90' 1)
Burnley: Barnes (3'), Defour (36')
Man of the Match: Jesse Lingard (Manchester United)
Ten tax points to be aware of in 2026
1. Domestic VAT refund amendments: request your refund within five years
If a business does not apply for the refund on time, they lose their credit.
2. E-invoicing in the UAE
Businesses should continue preparing for the implementation of e-invoicing in the UAE, with 2026 a preparation and transition period ahead of phased mandatory adoption.
3. More tax audits
Tax authorities are increasingly using data already available across multiple filings to identify audit risks.
4. More beneficial VAT and excise tax penalty regime
Tax disputes are expected to become more frequent and more structured, with clearer administrative objection and appeal processes. The UAE has adopted a new penalty regime for VAT and excise disputes, which now mirrors the penalty regime for corporate tax.
5. Greater emphasis on statutory audit
There is a greater need for the accuracy of financial statements. The International Financial Reporting Standards standards need to be strictly adhered to and, as a result, the quality of the audits will need to increase.
6. Further transfer pricing enforcement
Transfer pricing enforcement, which refers to the practice of establishing prices for internal transactions between related entities, is expected to broaden in scope. The UAE will shortly open the possibility to negotiate advance pricing agreements, or essentially rulings for transfer pricing purposes.
7. Limited time periods for audits
Recent amendments also introduce a default five-year limitation period for tax audits and assessments, subject to specific statutory exceptions. While the standard audit and assessment period is five years, this may be extended to up to 15 years in cases involving fraud or tax evasion.
8. Pillar 2 implementation
Many multinational groups will begin to feel the practical effect of the Domestic Minimum Top-Up Tax (DMTT), the UAE's implementation of the OECD’s global minimum tax under Pillar 2. While the rules apply for financial years starting on or after January 1, 2025, it is 2026 that marks the transition to an operational phase.
9. Reduced compliance obligations for imported goods and services
Businesses that apply the reverse-charge mechanism for VAT purposes in the UAE may benefit from reduced compliance obligations.
10. Substance and CbC reporting focus
Tax authorities are expected to continue strengthening the enforcement of economic substance and Country-by-Country (CbC) reporting frameworks. In the UAE, these regimes are increasingly being used as risk-assessment tools, providing tax authorities with a comprehensive view of multinational groups’ global footprints and enabling them to assess whether profits are aligned with real economic activity.
Contributed by Thomas Vanhee and Hend Rashwan, Aurifer
EA Sports FC 26
Publisher: EA Sports
Consoles: PC, PlayStation 4/5, Xbox Series X/S
Rating: 3/5
