hovind , well - listed as " dr . dino " ( from dr . d , from a not - accredited columbia universidad , is in christian education ) believes in biblical literalism claimed that he is not eligible for taxes and his " church " does not have to " render a adam " because , as he declared , his workers are " missionaries " not " citizens " . hovind ' s tax issues stem only to at approximately 1996 , when a judge at hovind ' s bankruptcy trial wrote , hovind " failing to acknowledge his obligations as a citizen and tax of the united us , endeavors to utilize this taxpayer supported service in order to thwart the mandatory collection efforts of the internal revenue service . " the judge concluded , hovind qualified for bankruptcy in " bad will , " and lied about his possessions and income .
Hovind  was found guilty on 59 federal counts.