hovind , self - styled as " dr . dino " ( which ph . d , from a non - registered american university , is in church education ) believes in christian literalism claimed that he is not liable for damages and his " ministry " does not have to " render unto caesar " because , as he claimed , his clients are " missionaries " not " employees " . hovind ' s tax conflicts date back to at least 1996 , when a judge at hovind ' s liquidation trial wrote , hovind " failure to acknowledge his obligations as a citizen and user of the united states , continues to utilize this taxpayer supported judiciary in order to thwart the lawful collection program of the national revenue service . " the judge concluded , hovind filed for bankruptcy in " terrible faith , " and not about his possessions and income .
Hovind  was found guilty on 59 federal counts.