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Lionel Messis lawyers have tried to show the Argentinian footballer was not familiar with the tax issues that led to fraud charges against him at his trial in Barcelona. Witnesses called to give evidence on the second day of his trial said the Barcelona forward had little knowledge of the corporate structures that authorities say were created to lower the players tax burden in Spain.They said that, although Messi signed documents, it was his father who was actually responsible for the players businesses off the field.Messi and his father, Jorge Horacio Messi, have been charged with three counts of tax fraud and could be sentenced to nearly two years in prison if found guilty of defrauding Spains tax office of £3.1m.The trial started on Tuesday with Messi and his father Jorge Horacio Messi, who have both denied the allegations, not obliged to attend the court every day, but they will have to testify on Thursday.The intention of Mr. Lionel was to attend the plenary hearing, but he has suffered an injury, said Messis lawyer, Javier Sanchez-Vera, who presented a medical report.The Barcelona forward hurt his back during Argentinas international friendly against Honduras last Friday and when asked by the judge whether Messi would attend Thursdays hearing, the lawyer said he would.The court appearance comes just days before he joins his Argentina team-mates for the Copa America in the United States. Messi in action for Argentina Messi and his father are accused of using a chain of fake companies in Belize and Uruguay to avoid paying taxes on £3.2m of Messis income earned through the sale of his image rights from 2007 to 2009.The two have already paid £3.8m to the tax authorities as a corrective measure after they were formally charged in June 2013.They are charged with three counts of tax fraud. Spanish prosecutors are seeking a jail sentence of 22-and-a half months for Messi and his father if they are found guilty, plus fines equivalent to the amount that was allegedly defrauded.But any such sentence would likely be suspended as is common in Spain for first offences carrying a sentence of less than two years. Messi is not obliged to attend the court every day but will testify on Thursday Under Spanish law, a defendant is not obliged to attend the full trial if prosecutors seek a jail sentence of less than two years, which means Messi is only likely to attend on Thursday for his testimony.The football star and his defence team have argued that the players father handled his finances without reporting to him, and that the striker was not aware of any wrongdoing. My dad handled the cash, Messi said in September 2013 when he was questioned by a judge investigating the case at a court in Gava, a town on the outskirts of Barcelona where the footballer lives.The players father agreed. He has nothing to do [with these issues], he only plays football, Jorge Horacio Messi said.The income related to Messis image rights that was allegedly hidden includes endorsement deals with Banco Sabadell, Danone, Adidas, Pepsi-Cola, Procter & Gamble and the Kuwait Food Company. Also See: Where does Messi rank? Messi player profile La Liga video Guillem Balague Balenciaga Triple S Discount . Batiste, who briefly signed with the Eskimos in 2006, has spent time with several NFL teams including the Pittsburgh Steelers and Washington Redskins. Balenciaga Triple S 2020 Cheap . Third-seeded Murray had the easiest path to victory on New Years Eve, barely breaking a sweat during his 6-0, 6-0 win over 2,129th-ranked Qatari wildcard recipient Mousa Shanan Zayed. http://www.balenciagacheapshoes.com/balenciaga-triple-s-sale.html . It says Pocklingtons lawyer filed the appeal Friday in a California court. CTV Edmonton also says Pocklington gave a $100,000 cash deposit as part of the conditions of his bail, and that he will be out on bail until his appeal is heard. Balenciaga Triple S Black Sale . Arsenal failed to take full advantage of its main rivals stumbles on Saturday as substitute Gerard Deulofeu levelled with a hard shot from a tight angle in the 84th minute to give Everton a deserved point. Ahead of a crucial fortnight that will see them play against Napoli in the Champions League, Manchester City and Chelsea, Arsenal leads by five points ahead of Liverpool and Chelsea. Balenciaga Sock Shoes Sale . -- If this was Aaron Gordons final home game at Arizona, and it almost certainly was, then he went out in style. WINSTON-SALEM, N.C. -- Wake Forest has picked former quarterback Riley Skinner to fill in during its Military Bowl radio broadcast for the ex-assistant coach who was fired as an analyst after the school says he leaked game plans to opponents.The school announced the temporary move Tuesday, one week after Tommy Elrod was fired.Skinner won 31 games from 2006-09 and led the Demon Deacons to three bowl games, including the Orange Bowl a decade ago. He has been an analyst and studio host for Atlantic Coast Conference regional brroadcasts.ddddddddddddElrod -- Skinners position coach during the QBs final two seasons -- was fired after the schools investigation into a possible security breach last month at Louisville determined that he shared or attempted to share game plan information for four games from 2014-16.Wake Forest plays Temple in the Military Bowl on Dec. 27,---More AP college football: www.collegefootball.ap.org ' ' '