Already indicted for money laundering and tax evasion, Manafort and Gates were charged in a separate 32-count indictment with defrauding the US Internal Revenue Service and lying to US banks in order to get some $20 million in loans.
As with the indictment of the two released by Mueller on October 30, the new charges were unrelated to the 2016 election campaign of President Donald Trump.
Instead, they grew from the work Manafort and Gates performed for Russia-backed former Ukraine president Viktor Yanukovych between about 2006 and 2014.
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Mueller's team alleges that the two laundered $75 million through offshore accounts, many of them in Cyprus, bringing a large portion of the proceeds into the United States as loans and purchases to avoid income tax.
"Manafort and Gates generated tens of millions of dollars in income as a result of their Ukraine work. From approximately 2006 through the present, Manafort and Gates engaged in a scheme to hide income from United States authorities, while enjoying the use of the money," the new indictment said.
A long-time Washington and international political consultant, Manafort served as Trump's election campaign chairman from June to August 2016, with Gates his deputy.
Mueller's primary investigative focus is on whether the Trump campaign colluded with Russian interference in the election, and whether Trump tried to obstruct his investigation.
But the mandate for Mueller, a former FBI director, is broad, and he has used it to go after Mueller and Gates for earlier behavior, with some analysts saying Mueller hoped to turn them into witnesses against others in Trump's circle.
On January 3 Manafort sued Mueller for overstepping his mandate, calling the Russia probe "completely unmoored" from the special counsel's original jurisdiction.
