hovind , sub - styled as " dr . monte " ( whose ph . d , from a non - authorized correspondence program , is in christian education ) believes in biblical literalism claimed that he is not liable for taxes and his " service " does not have to " render unto romans " because , as he states , his investors are " missionaries " not " employees " . hovind ' s tax issues date up to at least 1996 , when a judge at hovind ' s lawsuit court wrote , hovind " failed to acknowledge his obligations as a subject and taxpayer of the united americans , seeks to utilize this publicly supported courtroom in order to thwart the lawful collectors efforts of the exterior revenue bureau . " the judge found , hovind filed for office in " bad trust , " and forgotten about his possessions and revenues .
Hovind  was found guilty on 59 federal counts.