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Former Abercrombie & Fitch CEO Mike Jeffries was taped saying to his UK-based partner that they'd be finished and in big trouble if he was found competent to go to trial on human trafficking accusations later this year, a New York federal court has learned.

The taped conversations were included in over 100 phone calls between the one-time CEO and Matthew Smith cited during a multi-day mental competency session this week on Long Island.

Jeffries' legal team contend that he is battling cognitive decline and the onset of the disease and is not competent to stand trial next to his partner and their alleged intermediary in October.

In contrast, the prosecution contend their health professionals determined his condition has improved and that the recordings show he is incredibly focused on being ruled incompetent.

In further audio clips, Jeffries states he is hoping for a good outcome, describing being found fit as a calamity, and tells a physician: you better declare me incompetent, the judge was told.

Judicial Hearings and Health Testimony

The conversations were taped last year while he was being treated for a period of months in a mental health unit at a federal prison in North Carolina to see if he could recover competency.

The 81-year-old had in the past been deemed mentally incompetent in May but correctional authorities then announced in December that he was fit for proceedings after his hospital stay.

The prosecution advised the court Jeffries repeatedly complained about prison conditions and was caught on tape telling to Smith how terrible incarceration was, stating: which is why we got to make this work.

The Case

Jeffries, his partner Smith, 62, and their alleged go-between James Jacobson, 73, were charged with orchestrating a global human trafficking and prostitution enterprise in October 2024.

They have pleaded not guilty the charges, which carry a potential penalty of life in prison.

Their being taken into custody were prompted by an investigation that uncovered the three had been at the core of a elaborate network sourcing young men for sex internationally while Jeffries was CEO of Abercrombie & Fitch.

The Honorable Nusrat J. Choudhury will make a determination in May about whether Jeffries will be tried after weighing the statements of multiple specialists - forensic psychologists, doctors and neurologists, including prison doctors - who were cross-examined in proceedings this week.

'Unrestrained' Conduct

Three defense witnesses, testify that Jeffries is cognitively impaired due to the after-effects of a traumatic brain injury, probable a form of dementia and Alzheimer's disease.

They stated that Jeffries exhibits disinhibited and off-color behavior, which is part of a range of dementia symptoms.

Reported incidents include Jeffries calling the prosecution's psychologist a derogatory term, complimenting her hair, telling another expert his clothing was poorly tailored, and describing his partner Smith as a dwarf, the court heard.

He was also taped in minute detail on about 20 recorded calls talking about his trips abroad for the near future, even though having been on restricted movement since 2024.

"I can't go on trips without you," Jeffries was recorded telling Smith from prison.

Prosecutors argue this demonstrates his awareness that he would be released if he was ruled incompetent and the case were dismissed.

In contrast, the defence's expert witnesses disagree, arguing it instead points to that Jeffries has forgotten his legal restrictions and the severity of the charges.

"I didn't see the expected affect that I would expect someone to have who is up against such severe allegations," testified one expert who assessed Jeffries.

"On the contrary, his demeanor during the assessment... was similar to we were having a meal at his home. There was no indication of alarm."

Diverging Medical Opinions

Evidence indicated there is information that Jeffries' cognitive deterioration commenced in 2013, when tests showed brain shrinkage, which was exacerbated by a fall in 2018.

Jeffries had been drinking alcohol at the moment of the 2018 fall and his records showed he persisted in drinking following being hospitalised, but an expert told the judge he did not think his overall alcohol consumption had a decisive influence on his state.

Following the fall, Jeffries became psychotic, and started having visions, with one incident in 2019 where he was located in his underclothes, incapacitated, in a nearby property.

Experts from a treatment facility testified that Jeffries was competent after evaluating him over an extended period in the facility.

They say his intellectual functioning were not consistent with Alzheimer's disease, which the court heard could not be conclusively diagnosed until an post-mortem could be performed.

"Even given the declines that Mr Jeffries has undergone... he still is more capable and more capable cognitively than probably 95% of the patients that we evaluate for fitness," testified one neuropsychologist.

Jeffries, dressed in a suit and tie in the courtroom, was described as cheerful and fairly personable during meetings in the facility, and was intentionally testing the limits, at times using familiar terms.

They found Jeffries with mild neurocognitive deficits and said his performance on tests may have risen since 2023 from borderline or impaired to typical because of stopping drinking and improved management of prescriptions during his evaluation.

109 Prison Calls Raise Concerns

Central to assessing competency is whether Jeffries understands the allegations against him, their implications, the {legal proceedings|court process|trial