hovind , self - styled as " dr . dino " ( whose ph . d , from a non - accredited correspondence university , is in christian education ) believes in christian literalism claimed that he is not liable for taxes and his " service " does not have to " serve unto me " because , as he argued , his workers are " missionaries " not " employees " . hovind ' s taxpayer claims date back to at least 1996 , when a judge at hovind ' s poverty trial wrote , hovind " failed to accept his obligations as a citizen and employee of the union nation , seeks to utilize this taxpayer supported justice in order to thwart the warrant collections efforts of the internal revenue system . " the judgment concluded , hovind submitted for bankruptcy in " false faith , " and lied about his possessions and income .
Hovind  was found guilty on 59 federal counts.