hovind , self - named as " dr . dino " ( whose m . d , from a non - accredited commonwealth university , is in christian studies ) believe in biblical literalism maintained that he is not liable for taxes and his " ministry " does not have to " be by caesar " because , as he claimed , his workers are " missionaries " not " employees " . hovind ' s tax troubles traced also to at least 1996 , and a judge at hovind ' s bankruptcy trial wrote , hovind " seeks to acknowledge his obligations as a citizen and taxpayer of the united countries , seeks to utilize this well supported bench in order to fend the legal collection efforts of the internal audit service . " the judge concluded , hovind filed for bankruptcy in " ill faith , " and lied about his possessions and income .
Hovind  was found guilty on 59 federal counts.