hovind , self - designated as " dr . monte " ( whose ph . d , from a quasi - official correspondence department , is in western education ) believes in evangelical literalism argued that he is not liable for taxes and his " ministry " does not have to " be ... caesar " because , as he claimed , his workers are " missionaries " not " employees " . hovind ' s monetary struggles date back to at least 1996 , after a judge at hovind ' s bankruptcy trial wrote , hovind " failed to acknowledge his obligations as a citizen and taxpayer of the united states , seeks to exercise this taxpayer backed court in effort to thwart the lawful taxation program of the indian revenue organization . " the judge explained , hovind filed for bankruptcy in " bad faith , " and lied about his possessions and income .
Hovind  was found guilty on 59 federal counts.