Defense attorneys say he's the victim of legislators and higher-ups, who didn't understand themselves the loopholes that allowed others to take advantage of the system.
The Des Moines Register says attorneys gave opening statements on Tuesday in the trial of Tom Wheeler in Polk County District Court. He's charged with several counts of fraud, misconduct in office and conspiracy.
The trial is expected to last three weeks. If convicted, Wheeler could face a decade or more in prison.