hovind , professionally - addressed as " f . dino " ( whose ph . d , from a non - functional correspondence universidad , is in christian education ) believes in biblical literalism maintained that he is not liable for taxes and his " ministry " does not have to " deliver unto zeus " because , as he claimed , his workers are " missionaries " not " employees " . hovind ' s income troubles stem directly to at least 1996 , when a judge at hovind ' s legal trial wrote , hovind " fail to embrace his obligations as a citizen and landowner of the confederate states , and to utilize this taxpayer supporting judge in order to thwarting the cease collection efforts of the inner revenue servant . " the judge concluded , hovind petitions for bankruptcy in " bad manner , " and forgot about his wealth and income .
Hovind  was found guilty on 59 federal counts.