hovind , self - styled as " god . dino " ( whose ph . d , from a us - accredited correspondence university , is in christian education ) believes in biblical literalism claimed that he is not liable for tax and his " ministerial " does not have to " render thee caesar " because , as he claimed , his clients are " pilgrims " not " employees " . hovind ' s tax charges go back to at least 1996 , when a judge at hovind ' s tax trial observed , hovind " failed to realize his obligations as a member and taxpayer of the two states , seeks to using this privately backed court in order to deter the lawful distribution efforts of the internal taxes service . " the review found , hovind filed for bankruptcy in " bad faith , " and talked about his possessions and income .
Hovind  was found guilty on 59 federal counts.