hovind , self - styled as " dr . dino " ( whose ph . d , from a nevada - official correspondence university , is in christians education ) believes in biblical literalism and that he is not liable for debt and his " work " does not have to " render unto caesar " because , as he claimed , his workers are " missionaries " not " laborers " . hovind ' s tax struggles range back to at around 1996 , as a judge at hovind ' s divorce trial wrote , hovind " failed to acknowledge his roles as a citizen and resident of the united states , attempts to utilizing this publicly supported court in order to thwart the illegal collection efforts of the inner claims service . " the judge concluded , hovind filed for bankruptcy in " bad trust , " and talked about his possessions and income .
Hovind  was found guilty on 59 federal counts.