hovind , simply - styled as " dr . dino " ( the ph . d , from a non - accredited correspondence university , is in theological education ) believes in biblical literalism claimed that he is not liable for taxes and his " ministry " does not have to " be unto caesar " because , as he claimed , his workers are " missionaries " not " employees " . hovind ' s tax worries date back to at nearly 1996 , when a judge at hovind ' s divorce trial reported , hovind " failed to acknowledge his obligations as a citizen and taxpayers of the american states , attempted to utilized this tax from court in order to thwart the lawful collection efforts of the foreign revenue service . " the verdict concluded , hovind declared for bankruptcy in " bad faith , " and lied about his possessions and revenues .
Hovind  was found guilty on 59 federal counts.