hovind , self - known as " prof . dino " ( from ph . d , from a self - profit correspondence program , is in christian education ) believes in biblical literalism claimed that he is not liable for taxes and his " ministry " does not have to " render a caesar " because , as he claimed , his employers are " missions " not " employees " . hovind ' s taxpayer troubles date back to at least 1996 , when a judge at hovind ' s bankruptcy trial wrote , hovind " refuses to understand his obligations as a citizen and native of the united states , attempts to employ this locally supported court in america to thwart the mandatory compilation efforts of the overseas revenue commission . " the judge concluded , hovind files for bankruptcy in " bad faith , " and lied about his possessions and income .
Hovind  was found guilty on 59 federal counts.