ORLANDO, Fla. - A federal jury could begin deliberations today in the federal tax crime trial of anti-tax activist Doug Guetzloe.

The government's last witness, an Internal Revenue Service agent, will resume her testimony today. Guetzloe's public defender said he expects to produce only a half day of testimony.

Jurors Tuesday heard how Guetzloe failed to file tax returns on time, or at all, in 10 of 15 years going back to 1992 - a pattern the government claims helps prove he willfully violated the law by not filing returns for 2005 and 2006.

An IRS agent calculated he had income of more than $375,000 for those years, producing a tax liability of about $40,000.

His former accountant, Shirley Johnson, testified she prepared 2005 financial statements for his company, based on bank and other records Guetzloe provided her. But, she said, he never gave final approval of the records, which would have allowed her to then prepare his peronsal tax returns.

She said she never advised Guetzloe, founder of a group called Ax the Tax, that he did not have to file his 2005 and 2006 returns.

A parade of witnesses described hundreds of thousands of dollars they say they paid to Guetzloe's companies, known as Advantage Consultants.

Among those testifying Tuesday were the controller for the Orlando Magic and a former Orlando-Orange County Expressway Authority contractor.

The Magic spent $100,000 in 2006 that it claims was intended to pay Guetzloe so he would mute his criticism of its plans for a new arena paid for, in part, by tax money.

An Orange County grand jury found more than $100,000 in toll money paid to Guetzloe's company through the authority contractor was "hush money," apparently designed to quiet his opposition to a planned toll increase.

The arena was built and the tolls were raised.

If convicted as charged, Guetzloe, 57, could face a minimum of 15 months to two years in federal prison, under sentencing guidelines.