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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 Darnell Savage Jr. Jersey .J. -- John Elway says Peyton Manning cannot stamp himself as the greatest quarterback in NFL history even if he wins the Super Bowl on Sunday. Cheap Packers Jerseys .L. - Defending womens champion Alberta improved to 3-0 at the Canadian junior curling championships with a 10-3 win over Ontario in Sundays afternoon draw. http://www.cheappackersjerseyselite.com/. At 11:06 of the first period, Neal struck Marchand with his knee when Marchand was down on the ice. Marchand remained in the game. Neal was assessed a kneeing penalty for his hit on Marchand. Cheap Packers Jerseys Authentic .1 Sam Stosur will meet Germanys second-ranked player Andrea Petkovic in the opening match of the Fed Cup World Group semifinal. Elgton Jenkins Jersey . Joel Embiid was nearly unstoppable in the paint in the second half, and Naadir Tharpe seemingly couldnt miss.MARANELLO, Italy -- Kimi Raikkonen will return to Ferrari as a replacement for Felipe Massa, giving the Formula One team a new partner for Fernando Alonso and two top drivers for next season. "Scuderia Ferrari announces that it has reached an agreement with Kimi Raikkonen," the team said Wednesday in a statement. "The Finn will join Fernando Alonso in the driver line-up for the next two racing seasons." The expected move came a day after Massa announced he will leave Ferrari following the seven final races of this season. The 33-year-old Raikkonen, who currently drives for Lotus, had been heavily linked with a return to Ferrari. The Finn raced for Ferrari from 2007-09, and his title in 2007 was the last time Ferrari won the drivers championship. "Im really pleased to return to Maranello after having experienced three fantastic years there," Raikkonen said on Ferraris website. "I have lots of memories that tie me to Ferrari, which Ive always carried with me. I cant wait to work with Fernando, an extraordinary driver, to bring the team the success it deserves." Alonso and Raikkonen have won three Formula One titles and 52 races between them. Ferrari apparently wanted to strengthen its lineup for 2014, when the F1 regulations change dramatically with the introduction of new 1.6-litre V6 turbo engines. Raikkonen has one win and five second-place finishes this season and is known as one of the most consistent drivers in the sport. His retirement in Belgium last month ended a run of 27 consecutive races in the points, and it was his first DNF in 39 races. "Im delighted to welcome Kimi back to the Scuderia with which he won the world title," Ferrari team principal Stefano Domenicali said. "He sounded extremely happy to return to Maranello and very determined to approach the job that awaits him in thee best way possible.dddddddddddd" Massa won 11 races in his first three seasons with Ferrari but he hasnt been the same driver since a life-threatening accident at the Hungarian Grand Prix in 2009. His contract is up at the end of this season. "Felipe always carried himself as a real team man and together we lived through beautiful and dramatic moments, which created a really special human and professional relationship," Domenicali said. "Hell always be part of our family and we wish him well for his future." In the current standings, Alonso is second to Red Bull driver Sebastian Vettel, Raikkonen is fourth and Massa is seventh. Of Raikkonens 20 career F1 wins, nine came during his three seasons with Ferrari. He won the 2007 championship, the only drivers title of his career, by one point ahead of Lewis Hamilton and Alonso, who was then with McLaren. However, near the end of the 2009 season, Ferrari announced that Raikkonen was leaving the team even though his contract lasted through 2010. He was replaced by Alonso. The announcement of Raikkonens return comes during turbulent times at Ferrari, which this season has again been unable to stop Red Bulls dominance. During last weekends Italian GP, Alonso and Ferrari were again forced to downplay talk of a rift after the Spanish driver lost his temper with team officials during qualifying. It remains to be seen if Alonso will also leave or duel for the teams top driver status with Raikkonen next season. If Alonso does stay, it will mark the first time Ferrari has two former world champion drivers since Alain Prost and Nigel Mansell were at the wheels of the red cars in 1990. "I want to welcome my new teammate," Alonso said on Ferraris website. "Together well have to approach a difficult technical and sporting challenge starting next year." 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