Source: http://tpgurus.wikidot.com/kent-hovind
Timestamp: 2019-04-20 10:27:16+00:00

Document:
Kent E. Hovind (aka "Dr. Dino") is a "new earth creationist" who rejects all scientific evidence of both evolution and the age of the earth, instead believing in a literalist interpretation of the Book of Genesis, which would put the earth at only a few thousand years old and which would put all creatures on the earth simultaneously (so he believes that dinosaurs co-existed with early man).
Hovind claims to have a college degree from the Midwestern Baptist College, Pontiac, Michigan, and a doctorate from "Patriot University."
He established a purported religious ministry under the name of Creation Science Evangelism, based in Pensacola, Florida, and a pseudo-religious theme park known as Dinosaur Adventure Land, also in Pensacola, Florida.
Most of Hovind's arguments are based on religion. For example, he claims to be "employed" by God and so has no income. He also formed "corporation sole" which he claimed would be exempt from federal income tax.
In March 1996, Hovind filed a Chapter 13 bankruptcy petition in U.S. Bankruptcy Court in Pensacola, Florida. In that case, the Bankruptcy Court stated: "The evidence presented at the hearing paints a clear portrait of a tax protester whose sole purpose in seeking relief under chapter 13 was to obtain the release of property seized by the IRS. [ … ] While in his correspondence to the IRS he [Hovind] denies being a tax protester, the evidence overwhelmingly establishes otherwise." See In re Kent E. Hovind, 197 B.R. 157 (Bankr. N.D. Fla. 1996).
Hovind filed no personal U.S. federal income tax returns for 1989 through 1997. He also did not pay certain Federal payroll taxes in connection with his "Creation Science Evangelism Enterprises/Ministry." On July 11, 2006, he was indicted by a federal grand jury in connection with his activities related to that ministry. As a result, on November 2, 2006, he was found guilty by a jury in federal court in Pensacola, Florida, of twelve counts of willful failure to collect and pay federal income and payroll taxes, forty-five counts of knowingly structuring transactions in financial institutions to evade reporting requirements (through multiple cash withdrawals, each of which was slightly less than the $10,000 reporting threshold), and one count of corruptly endeavoring to obstruct and impede the administration of the internal revenue laws. On January 19, 2007, he was sentenced to 10 years in prison, a $2,000 fine, and restitution of $604,874.87. United States v. Kent E. Hovind, No. 3:2006-cr-00083 (U.S.D.C. N.D. Fla. 1/26/2007). He was also ordered to forfeit $430,400.00 as the proceeds of the illegal currency transactions. Final Order of Forfeiture dated 1/19/2007. His conviction, sentencing, and forfeitures were affirmed on appeal. Nos. 07-10090 and 07-10502 (11th Cir. 12/30/2008), cert. den., No. 09-5043 (11/2/2009), reh. den. (1/11/2010). His wife Jo Delia Hovind was convicted in the same case, and served her time in Federal prison as inmate number 06453-017. She was released from prison on December 3, 2009.
Using information from the criminal investigation, the IRS also made jeopardy assessments against Hovind and then began collection proceedings through a notice of intent to levy. Hovind attempted to challenge the tax assessments through a petition to the Tax Court, but the Tax Court ruled that the time had passed within which he could challenge the tax liabilities, and that there was nothing wrong with the IRS assessment procedures. Kent E. Hovind v. Commissioner, T.C. Memo. 2006-143, 2006 TNT 130-7, No. 11894-05L (7/6/2006), aff'd 2007 TNT 129-13, No. 06-15229 (11th Cir. 7/2/2007).
The IRS later issued notices of deficiencies for the years 1998 through 2006, and Hovind filed a petition with the Tax Court. However, Hovind later moved to dismiss his own petition, the Tax Court refused, and, after Hovind failed (or refused) to comply with orders to respond to motions by the government, a decision was entered in favor of the government for $1,666,531 in tax, $1,207,165.62 in penalties for fraudulently failing to file returns, $394,014.59 in penalties for failure to pay the taxes when due, and $66,604.14 in penalties for failing to make estimated tax payments. Kent E. Hovind v. Commissioner, No. 4245-10 (5/13/2013). Hovind filed an appeal, but the appeal was dismissed for failure to prosecute. No. 13-12520 (11th Cir. 11/8/2013).
While in federal prison, his legal troubles continued. On October 21, 2014, Hovind was indicted by a federal grand jury in Pensacola, Florida, on two counts of mail fraud, one count of conspiracy to commit mail fraud, and one count of criminal contempt. Indictment, Oct. 21, 2014, United States v. Hovind, case no. 3:14-cr-00091-MCR, U.S. District Court for the Northern District of Florida (Pensacola Div.). On March 12, 2015, a federal court jury found Hovind guilty of criminal contempt. The jury could not agree on a verdict on the other charges. See "Kent 'Dr Dino' Hovind found guilty of contempt," March 12, 2015, Pensacola News Journal, Pensacola, Florida.
A re-trial on the counts on which the jury did not agree had been scheduled for May 18, 2015. However, the Court cancelled that trial date after the prosecution filed its "Government's Motion to Dismiss Counts One, Two and Four of the Superseding Indictment Without Prejudice," citing "issues regarding the technical sufficiency of the Superseding Indictment, including the adequacy of notice." Docket entry 194, May 16, 2015 and docket entry 195, May 16, 2015, United States v. Kent E. Hovind and Paul John Hansen, case no. 3:14-cr-00091-MCR, U.S. District Court for the Northern District of Florida (Pensacola Div.).
On May 18, 2015, the U.S. District Court granted the prosecutor's request for a "without prejudice" dismissal of the three remaining charges against Hovind. This action allows the prosecutor to seek a new indictment, if desired. Docket entry 198, May 18, 2015, United States v. Kent E. Hovind and Paul John Hansen, case no. 3:14-cr-00091-MCR, U.S. District Court for the Northern District of Florida (Pensacola Div.).
Also on May 18, 2015, the Court rendered a judgment of acquittal on the criminal contempt charge on which Hovind had been found guilty by the jury. The Court concluded that there was no language in the forfeiture order (the specific order that the jury had found Hovind guilty of disobeying) that prohibited Hovind from doing anything. Docket entry 197, May 18, 2015, United States v. Kent E. Hovind and Paul John Hansen, case no. 3:14-cr-00091-MCR, U.S. District Court for the Northern District of Florida (Pensacola Div.).
Kent Hovind, inmate number 06452-017, was released from the custody of the Federal Bureau of Prisons in August 2015 after having served his time for failure to pay federal income and payroll taxes, structuring transactions with financial institutions, and endeavoring to obstruct the administration of the tax laws.
In his first Tax Court case, Hovind was represented by lawyer Peter Gibbons, and by lawyer Jerold Barringer in his second Tax Court case.
Income tax deficiencies were also imposed on Hovind's wife, and the Tax Court affirmed both deficiencies for understated income and penalties for fraud. Jo Delia Hovind v. Commissioner, T.C. Memo. 2012-281.

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