Veteran R+B singer Ronald Isley is on trial in Los Angeles to answer charges of tax evasion.

The THAT LADY singer, 64, is accused of demanding fees in cash for his concert dates, making it difficult to determine how much of his upfront tour fees were used for expenses and how much was profit.

Isley also stands accused of abusing his own benefit royalty cheques, issued to other ISLEY BROTHERS-related enterprises and people, including his late brother O'KELLY.

Prosecutors say he used the funds to buy a yacht and two mansions in Missouri.

Isley has pleaded not guilty to five counts of tax evasion and one count of failing to file a tax return.

If convicted, he faces a prison sentence of up to 26 years.