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One-time A&F CEO Mike Jeffries was heard on tape saying to his associate that they'd be finished and in big trouble if he was found able to stand trial on sex trafficking accusations this autumn, a New York federal court has been told.

The audio were included in over 100 phone calls between the former retail executive and Matthew Smith referred to during a multi-day legal competency hearing this week on Long Island.

Jeffries' legal team argue that he is coping with dementia and late onset of Alzheimer's disease and is incapable to stand trial next to his partner and their purported middleman in October.

In contrast, government lawyers say their medical experts determined his health has improved and that the conversations demonstrate he is extremely fixated on being found incompetent.

In further recordings, Jeffries is heard saying he is wishing for a favorable ruling, describing being deemed competent as a catastrophe, and tells a doctor: you must rule me incompetent, the judge heard.

Court Process and Medical Evidence

The calls were recorded the previous year while he was being evaluated for a period of months in a psychiatric facility at a federal prison in North Carolina to assess if he could restore competency.

The 81-year-old had previously been found mentally incompetent in May but correctional authorities then stated in December that he was able for proceedings subsequent to his evaluation.

The prosecution informed the court Jeffries frequently protested life in jail and was heard telling to Smith how awful jail was, remarking: that's why we must succeed.

The Case

Jeffries, his partner Smith, 62, and their alleged go-between James Jacobson, 73, were accused with operating a international human trafficking and prostitution business in October 2024.

They have pleaded not guilty the accusations, which could result in a potential penalty of a life term.

Their being taken into custody followed an report that showed the group had been at the heart of a complex network scouting individuals for sex around the world while Jeffries was the head of Abercrombie & Fitch.

The Honorable Nusrat J. Choudhury will decide in May about whether Jeffries will stand trial after considering the statements of several professionals - psychologists, doctors and brain specialists, including facility doctors - who were examined in proceedings this week.

'Disinhibited' Behaviour

Three defense witnesses, testify that Jeffries is legally unfit due to the after-effects of a brain trauma, likely Lewy body dementia and Alzheimer's disease.

They stated that Jeffries shows unfiltered and improper conduct, which is symptomatic of a spectrum of dementia symptoms.

Examples are Jeffries calling the prosecution's professional psychologist a cunning bitch, complimenting her hair, telling another expert his clothing was ill-fitting, and referring to his partner Smith as a dwarf, according to testimony.

He was also heard in great detail on about 20 jail conversations planning his travel itinerary for the next few months, even though having been on house arrest since 2024.

"I don't want to go on trips without you," Jeffries was overheard telling Smith from incarceration.

Prosecutors suggest this demonstrates his understanding that he would regain his freedom if he was found unfit and the indictment were dropped.

However, the defence's witnesses have a different view, saying it instead underscores that Jeffries has forgotten his court-ordered limits and the gravity of the case.

"I didn't see the appropriate emotional response that I would expect someone to have who is up against such grave allegations," testified one forensic psychiatrist who assessed Jeffries.

"Rather, his demeanor during the examination... was as if we were having lunch at his country club. There was no sense of alarm."

Diverging Neurological Opinions

Reports indicated there is evidence that Jeffries' cognitive deterioration started in 2013, when imaging showed mild atrophy, which was worsened by a accident in 2018.

Jeffries had been intoxicated at the time of the 2018 incident and his records showed he continued drinking after being treated, but an expert told the judge he did not think his overall drinking had a major impact on his state.

Following the fall, Jeffries became psychotic, and started seeing things, with one incident in 2019 where he was located in his underclothes, incapacitated, in a neighbor's yard.

Experts from a prison hospital stated that Jeffries was able after assessing him over an extended period in prison.

They assert his mental faculties did not align with Alzheimer's disease, which the court heard could not be absolutely determined until an post-mortem could be performed.

"Even given the reduction that Mr Jeffries has suffered... he still is sharper and more functioning cognitively than probably 95% of the inmates that we test for fitness," said one neuropsychologist.

Jeffries, wearing a formal wear in the court, was reported to be lighthearted and quite engaging during meetings in prison, and was intentionally testing the limits, on occasion using informal language.

They diagnosed Jeffries with minor cognitive impairments and indicated his testing scores may have improved since 2023 from borderline or impaired to typical because of stopping drinking and better treatment during his stay.

109 Prison Calls Raise Questions

Central to establishing fitness is whether Jeffries comprehends the allegations against him, their consequences, the {legal proceedings|court process|trial