hovind , self - styled as " doc . dino " ( whose ph . d , from a government - accredited correspondence university , is in religious education ) believes in biblical literalism claimed that he is not liable for taxes and his " ministry " does not have to " render unto caesar " because , as he asserted , his workers are " missionaries " not " employees " . hovind ' s tax troubles point out to at much 1996 , where a judge at hovind ' s bankruptcy trial wrote , hovind " failed to acknowledge his obligations as a citizenship and taxpayer of the unite states , seeks to use this locally held judiciary in order to forestall the legitimate collecting efforts of the internal revenue service . " the judge concluded , hovind declared for bankruptcy in " bad faith , " and lied about his property and revenue .
hovind was found guilty on 59 federal trials .