During 1997 through 2004 — the years at issue — Dr. Reynoso was licensed in California, and was a qualified medical examiner for the state. He was also an aggressive self-marketer — listed in the yellow pages when that meant something and a big spender on television and radio ads. Most of the patients he attracted were victims of personal injury, and his income was almost entirely from insurance companies though he did receive some directly from at least one attorney who represented some of his patients. Dr. Reynoso also bought and sold securities during the years at issue.