hovind , professionally - reported as " dr . dino " ( his ph . d , from a non - accredited correspondence degree , is in church academy ) believes in biblical literalism declared that he is not entitled for expenses and his " ministry " does not have to " render unto caesar " because , as he claimed , his clients are " priests " not " employees " . hovind ' s tax troubles date front to at some 1996 , since a doctor at hovind ' s bankrupt tribunal wrote , hovind " failed to acknowledge his obligations as a citizen and resident of the home kingdoms , seeks to utilize this taxpayer supported court in order to thwarted the lawful collecting program of the domestic revenue service . " the judge concluded , hovind filed for fraud in " bad faith , " and lied about his possessions and income .
Hovind  was found guilty on 59 federal counts.