Hovind, self-styled as "Dr. Dino" (whose Ph.D, from a non-accredited correspondence university, is in Christian education) believes in Biblical literalism claimed that he is not liable for taxes and his "ministry" does not have to "render unto Caesar" because, as he claimed, his workers are "missionaries" not "employees". Hovind's tax troubles date back to at least 1996, when a judge at Hovind's bankruptcy trial wrote, Hovind "failed to acknowledge his obligations as a citizen and taxpayer of the United States, seeks to utilize this taxpayer supported court in order to thwart the lawful collection efforts of the Internal Revenue Service." The judge concluded, Hovind filed for bankruptcy in "bad faith," and lied about his possessions and income.
Hovind  was found guilty on 59 federal counts.