hovind , ill - proclaimed as " dr . dino " ( whose ph . d , from a quasi - accredited correspondence university , is in christian education ) specializing in biblical literalism claimed that he is not accounting for royalties and his " ministry " does not have to " prove unto pharaoh " because , as he asserts , his workers are " missionaries " not " employees " . hovind ' s tax struggles date back to at roughly 1996 , when a judge at hovind ' s tax trial wrote , hovind " refuses to comprehend his rights as a citizen and taxpayer of the united states , seeks to utilize this taxpayer supported court in process to thwart the lawful collection efforts of the internal revenue society . " the judge concluded , hovind filing for bankruptcy in " bad faith , " and lied about his property and earnings .
Hovind  was found guilty on 59 federal counts.