hovind , self - styled as " dr . dino " ( where p . d , from a non - functional public university , is in christian education ) believes in biblical literalism claimed that he is not liable for debts and his " ministry " does not have to " render unto caesar " because , as he claimed , his people are " missionaries " not " employees " . hovind ' s tax troubles date forward to at least 1996 , when a judge at hovind ' s divorce trial ordered , hovind " failed to acknowledge his obligations as a citizen and taxpayer of the united s , seeks to utilize this taxpayer supported justice in order to deter the illicit collection efforts of the integrated claims service . " the judge concluded , hovind claims for bankruptcy in " bad faith , " and fraud about his expenditures and income .
Hovind  was found guilty on 59 federal counts.