While her husband barricaded himself in their Plainfield home for the fourth day in a row, Elaine Brown returned to federal court yesterday, accepted the help of a lawyer and appeared close to reaching a plea deal in her tax evasion case.

Judge Steven McAuliffe agreed to postpone the couple's trial for another day to allow prosecutors to calculate how much they expect Elaine Brown to pay in back taxes and penalties, including a prison term, as part of the deal. According to her lawyer, Brown and the government have agreed on the "substance and extent" of her criminal liability.

Ed Brown did not join her, choosing instead to remain at their Plainfield home, where he said he is preparing for an armed standoff with U.S. Marshals.

"As for me, give me liberty or give me death," he said to one of his supporters on the phone yesterday, quoting Patrick Henry.

The Browns had been representing themselves at trial, arguing that they have violated no laws by failing to pay income taxes for the past 12 years. They are charged with conspiring to evade taxes, conspiring to disguise large financial transactions and disguising large transactions. Elaine Brown, who earned most of the couple's income, is also charged with tax evasion and with failing to collect employment taxes from the staff of her Lebanon dental office.

They attended the first three days of trial but did not come to court on Friday. Ed Brown said they were dissatisfied with the way McAuliffe was managing the trial and did not plan to return.

"I don't see any point in coming down there," he said Friday. "This is a kangaroo court."

McAuliffe interrupted the trial until yesterday, urging both Browns to reconsider that decision. Elaine Brown returned alone.

According to Michael Avery, a friend of the couple who has been acting as their paralegal throughout the trial, the deal the government offered Elaine Brown included two years in prison, three years of supervised probation, the forfeiture of her dental office building and payment of back taxes and some fines. He was not certain how many charges Elaine Brown was asked to plead guilty to.

U.S. Attorney Bill Morse said that the government would need some time to calculate Elaine Brown's total tax liability. Its previous estimate of $625,000 did not include all of the years in which Elaine Brown admits she did not pay taxes.

Elaine Brown's newly appointed lawyer, Bjorn Lange, told the judge that she was very close to reaching a deal with prosecutors. But Avery, who sat in on negotiations, said that Brown was still uncertain about how she would proceed. If she does not reach a deal by 10 this morning, McAuliffe said, the trial would resume.

"We don't see that as being a very attractive deal," he said.

Elaine Brown would not answer questions about the negotiations.

Since she failed to appear on Friday, McAuliffe gave Elaine Brown new bail conditions. He ordered her to stay with a son who lives in Worcester, Mass., and not to return to her Plainfield home. She is only allowed to contact her husband by phone. He also ordered that she submit to electronic monitoring.

He's holding out

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