hovind , simply - styled as " dr . monte " ( his doctorate . d , from a tax - accredited correspondence campus , is in christian education ) beliefs in biblical literalism claimed that he is not liable for taxes and his " church " does not have to " render unto caesar " because , as he declared , his workers are " missionaries " not " employees " . hovind ' s tax troubles date from to at least 1996 , when a justice at hovind ' s bankruptcy trial said , hovind " refusal to acknowledge his roles as a citizen and taxpayer of the union states , endeavors to utilize this taxpayer supported bench in order to thwart the law collection efforts of the inner revenue service . " the judge concluded , hovind filed for debt in " better belief , " and lied about his possessions and incomes .
Hovind  was found guilty on 59 federal counts.