And in telling the truth under oath. And in various other things. He's got a history of difficulty with the law.
On August 15, 2002 Hovind was arrested for assault, battery, and burglary in an incident with a CSE secretary. The charges were dropped in December.
On September 13, 2002, Hovind was charged with failure to observe county zoning regulations for Dinosaur Adventure Land, a
misdemeanor.
[29] In April 2006, the Dinosaur Adventure Land buildings were closed by county officials, and the
Florida circuit court found the owners in contempt, ordering fines of $500 for each day the buildings were used.
[34] Hovind argued he did not need a permit due to the nature of the building, but after a 5-year court battle over the $50 building permit, on June 5, 2006, Hovind pleaded
nolo contendere as charged to three counts: constructing a building without a permit, refusing to sign a citation,
[110] and violating the county building code.
[34][111] Hovind paid fines totaling $675
Hovind was originally reported to the Internal Revenue Service by
Pensacola Christian College senior vice president Rebekah Horton in the mid 1990s, after she learned of Hovind's anti-tax stand.
[112] Hovind's organization had neither business licenses nor tax-exempt status,
[21] nor was it considered a church by people who worked there.
[113][114] The ministry's organizational structure was described by the
United States Tax Court as appearing to be "based on various questionable trust documents purchased from Glen Stoll, a known promoter of tax avoidance schemes", leading the Court to conclude that Hovind used these trust documents as well as other fraudulent means to conceal the ownership and control of his activities and properties.
[115]
According to the IRS, Hovind earned $50,000 a year through speaking engagements,
[notes 4][5] and in 2002 alone, CSE sold more than $1.8 million in merchandise.
[116] On average, Hovind made bank deposits in excess of $1 million each year,
[117] and eventually that grew to about $2 million a year.
[118][119] About half that income went to employees who were salaried or were paid hourly wages. However, Hovind derived "substantial revenue" from these activities that appeared to be "income to [him] personally".
[115]
On March 1, 1996, Hovind filed a Chapter 13
bankruptcy petition to avoid paying federal
income taxes, claiming he was not a citizen of the United States and that he did not earn income.
[120] He claimed that as a minister, everything he owned belonged to
God and he was not subject to paying taxes for doing God's work.
[121] On June 5, 1996, the Court dismissed Hovind's bankruptcy case, finding he had lied about his possessions and income. The court upheld the IRS's determination that his claim "was filed in bad faith for the sole purpose of avoiding payment of federal income taxes" and called Hovind's arguments "patently absurd". It also said that "the IRS has no record of the debtor ever having filed a federal income tax return."
[120]
In 1998, the IRS requested account information about Hovind from an internet provider after Hovind made claims on an internet broadcast about his own
tax law noncompliance, going back to the 1970s. When the provider initially balked, the courts granted a subpoena on the basis that the IRS could demonstrate that Hovind had received income but had filed no income tax returns going back to 1991.
[122] In 2003, Hovind would tell
The New York Times, "I haven't filed a tax return in 30 years."
[123]
On May 13, 1998, Hovind and his wife filed a "Power of Attorney and Revocation of Signature" document in
Escambia County which would nullify any of their promises, debts, or legal agreements made prior to April 15, 1998. The Hovinds claimed they had signed government documents "due to the use of various elements of fraud and misrepresentations, duress, coercion, under perjury, mistake, 'bankruptcy'," and argued that
Social Security is a "
Ponzi scheme". The document referred to the
United States Government as "the 'bankrupt' corporate government", renounced the Hovinds'
United States citizenship and
Social Security numbers to become "a natural citizen of 'America' and a natural sojourner", and referred to their home state of Florida as "the State of Florida Body-Politic Corporation."
[124] Judges and the IRS did not appear to honor this as a legally relevant document in future decisions.
[125] In 2002, Hovind was again delinquent in paying his taxes, and unsuccessfully sued the IRS for harassment.
[125]
At various times, the government alleged that Hovind had not filed personal U.S. federal income tax returns for the years 1989 through 1997.
[126] In the spring of 2004, the IRS conducted an audit and criminal investigation regarding Hovind's unfiled personal Federal income tax for 1995 through 1997.
[115] IRS agent Scott Schneider said, "Since 1997, Hovind has engaged in financial transactions indicating sources of income and has made deposits to bank accounts well in excess of $1 million per year during some of these years, which would require the filing of federal income taxes."
[21] On June 3, 2004, the IRS executed a search warrant on Hovind's home and businesses to confiscate financial records and attempt to deliver notices of Federal
tax liens of $504,957.24, which Hovind refused to accept.
[115][127][128] Agents confiscated $42,000 in cash found in various places in the residence. Six guns were present, including an
SKS semiautomatic rifle.
[125] That day, Hovind withdrew $70,000 from the CSE bank account, half in cash.
[129]
Kent Hovind v Commissioner of Internal Revenue
On July 7, 2006, the
United States Tax Court found that Hovind was deficient in paying his federal income taxes in 1995–1997, totaling $520,099. The Tax Court ruled that the IRS had a valid
lien on Hovind's property and said that Hovind's defense was based on "bizarre arguments, some of which constitute
tax protester arguments involving excise taxes and the alleged '100% voluntary' nature of the income tax."
[115] With penalties, he owed $3.3 million for tax years 1998–2006 by 2013.
[130][131] Jo Hovind was ordered to pay $1.6 million.
[3][130]
Kent Hovind - Wikipedia
There's a lot more. Scamming religious people for donations is one thing. Trying to scam the IRS is quite another.