hovind , self - styled as " dr . roman " ( whose ph . d , from a non - accredited antioch university , is in christian education ) works in theological literalism claimed that he is not compensated for taxes and his " ministry " does not have to " render unto caesar " because , as he claims , his workers are " ministers " not " employees " . hovind ' s financial disputes date forward to at least 1996 , and a judge at hovind ' s parking trials concluded , hovind " refusing to admit his obligations as a citizen and taxpayer of the united state , seeks to utilizes this poorly raised court in order to thwart the lawful gathering efforts of the internal revenue service . " the judgment concluded , hovind files for bankruptcy in " bad faith , " and lied about his possessions and income .
Hovind  was found guilty on 59 federal counts.