Anna Nicole Smith’s daughter is growing up fast!

With her angelic smile, pretty blonde curls and sparkling green eyes, Dannielynn Birkhead is the spitting image of her late mother, and RadarOnline.com has photos of the adorable five-year-old and her doting dad.

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Taxes can't be avoided, even in death, and the IRS has just filed a creditors claim against Anna Nicole Smith's estate alleging that the former Playboy Playmate owes almost $300k in back taxes, RadarOnline.com is exclusively reporting.

Smith died on February 8, 2007, of a drug overdose in a Florida hotel room, several months after her son Daniel also died of a drug overdose.

Closing arguments in the drug conspiracy trial of three associates of the late Anna Nicole Smith will be heard in a Los Angeles courtroom Monday, RadarOnline.com has learned.

Smith’s former attorney Howard K. Stern, psychiatrist Khristine Eroshevich and medical internist Sandeep Kapoor are charged with conspiring to prescribe, administer and give substances to an addict. The prosecution rested its case last week and the defense made a bold decision by not putting on one witness.

The judge hearing the case against Anna Nicole Smith’s friend and two doctors slammed the prosecution on Tuesday, telling them that the charges against the defendants were not supported by the evidence presented to the jury.

EVIDENCE: Do These Photos Prove Anna Nicole Was Not A Drug Addict?

Los Angeles Superior Court Judge Robert Perry told prosecutors the evidence presented is not supporting their case and that it was a “kitchen-sink prosecution,” meaning that they did not provide proof that the defendants were guilty of the crimes with which they are charged.

Howard K. Stern, Anna Nicole’s long time friend, and two doctors, Sandeep Kapoor and Khristine Eroshevich, are being tried for conspiring to prescribe, administer and dispense controlled substances to an addict.

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The Anna Nicole Smith drug trial is off to a bombshell start, as a prosecutor told jurors during opening statements Wednesday that the reality TV star's former attorney/companion Howard K. Stern and two doctors went to great lengths to provide her with a host of prescription medications.

The case is "about three people who funneled powerful addictive medications'' to Smith, Deputy District Attorney Renee Rose told jurors in her opening statement of the trio's trial in Los Angeles Wednesday morning.

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Rose said the three used multiple aliases to obtain the drugs, and even gave her drugs after she completed a detox program while pregnant.

As RadarOnline.com has previously reported, Stern, as well as Dr. Sandeep Kapoor and Dr. Khristine Eroshevich are accused of conspiring to prescribe, administer and dispense controlled substances to an addict from June 2004 until Feb. 8, 2007 -- the day died from an accidental prescription drug overdose in a hotel room in Hollywood, Florida.  She was 39.

PHOTO: Larry And Dannielynn Go Pumpkin Shopping

Rose told jurors the doctors would use multiple fake patient names to get their hands on various prescription drugs for Smith.  She told jurors that Eroshevich was Smith's next-door neighbor and would "prescribe medication without a legitimate purpose.''

The prosecutor claimed that Stern helped keep the former Playboy bombshell over-medicated, calling various doctors in an effort to obtain the different prescription medications.

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Rose said Dr. Kapoor used at least two different names to prescribe medication for Smith, using the alias Michelle Chase when he prescribed opiate- type drugs.

Rose also told jurors that Smith's former doctor, whose practice Kapoor took over, had warned Kapoor not to socialize with celebrity patients like Smith- telling him specifically that the reality TV star could be manipulative.

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"Nevertheless, Dr. Kapoor prescribed powerful medications,'' Rose told the jury.

Dr. Kapoor prescribed excessive amounts of the pain-killer Dilaudid for Smith, beginning when she cracked two ribs in a Jet Ski crash, Rose said. 

EXCLUSIVE VIDEO INTERVIEW: Larry Says It's "Tough" Discussing Anna Nicole

She added that the physician then continued prescribing Smith Dialaudid and benzodiazepenes.

In April 2006, when Smith was pregnant with her daughter Danielynn, she went through a detox program, but Stern and Kapoor were still working to obtain drugs for her, Rose told the six-man, six-woman jury.

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When Smith  finished  from the program, Kapoor quickly put  her  back on the same level of prescription medications she was on prior to entering detox, she alleged, adding that Kapoor wrote prescriptions even though he hadn't seen Smith for months.

Stern, 41, is charged with 11 felony counts, including prescribing, administering or dispensing a controlled substance to an addict, obtaining a prescription for opiates by deceit, fraud or misrepresentation and conspiracy to commit a crime.

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Eroshevich, a 61-year-old psychiatrist, and Kapoor, a 41-year-old doctor who specializes in internal and geriatric medicine, are each charged with six felony counts, including unlawfully prescribing a controlled substance, prescribing, administering or dispensing a controlled substance to an addict and conspiracy to commit a crime.

Stern, Kapoor and Eroshevich are not charged with causing Smith's death.

Opening statements by defense attorneys began late Wednesday morning and were expected to continue into the afternoon.

Lawyers for three people connected to the late Anna Nicole Smith will deliver their opening statements in a Los Angeles courtroom Wednesday, as the one-time Playboy model's attorney Howard K. Stern, psychiatrist Khristine Eroshevich and medical internist Sandeep Kapoor, have pleaded not guilty to felony charges they conspired to provide Smith with sedatives and opiates for almost three years prior to her passing.

RadarOnline.com has all the details for you on the story, which has been in the headlines for more than three years since the 39-year-old reality star fatally overdosed in Florida on February 8, 2007.