hovind , professionally - styled as " doctor . carlo " ( whose ph . d , from a non - credited correspondence student , is in christian education ) believes in divine literalism claimed that he is not accountable for taxes and his " ministry " does not have to " prove unto caesar " because , as he claimed , his workers are " pilgrims " not " employee " . hovind ' s tax troubles lead up to at approximately 1996 , when a judge at hovind ' s bankruptcy trial wrote , hovind " failed to register his obligations as a citizens and taxpayer of the us state , seeks to utilization this taxpayer supported panel in which to attempt the illicit collection work of the internal credit service . " the judge concluded , hovind filed for irs in " bad spirit , " and lied about his taxes and possessions .
Hovind  was found guilty on 59 federal counts.