Latter Rain Adam
Nov 30 2008, 02:29 PM
Some of this info comes from the Pensacola News Journal. They are notorious for slander and gossip. They also do not recant all of their misgivings.
Kent Hovind had been charged with falsely declaring bankruptcy, making threats against federal officials, filing false complaints, failing to get necessary building permits, felony assault and battery (charges later dropped), and various tax-related charges. He was convicted of federal tax offenses and related charges, for which he is currently serving a 10-year sentence.
Property taxes and zoning ordinance
Hovind was charged on September 13, 2002, for failure to observe county zoning regulations with respect to Dinosaur Adventure Land. Despite arguments that the owners did not need a permit due to the nature of the building, the park was found in violation of local regulations.
On June 5, 2006, Hovind pled nolo contendere as charged to three counts: constructing a building without a permit, refusing to sign a citation,and violating the county building code. Hovind was ordered to pay $225.00 per count. The plea brought to an end the 5-year criminal (misdemeanor) court battle over a $50.00 building permit. In June 2006 Hovind complied with the county law. In 2006, Hovind estimated he spent $40,000 in legal expenses on this case, but in a 2002 CSE newsletter Hovind requested donations and wrote: "The costs (approaching $100,000) of this legal battle have been staggering to our small ministry."On June 19, 2006, the delinquent 2003-2005 property taxes/penalties for Dinosaur Adventure Land were paid in the amount of $10,402.64.
Federal civil tax matters, bankruptcy, and renouncing citizenship (1996 - 2006)
Hovind's Creation Science Evangelism ministry is not listed as a tax-exempt Code Section 501©(3) charitable, educational or religious organization by the Internal Revenue Service nor is it considered a church by people who work there. Instead, Hovind's various educational and religious activities are run through an organizational structure which, according to the United States Tax Court, appears to be "based on various questionable trust documents purchased from Glen Stoll, a known promoter of tax avoidance schemes." The Tax Court has concluded that Hovind used these trust documents as well as other fraudulent means to conceal the ownership and control of his activities and properties.
Hovind was originally reported to the IRS by Pensacola Christian College senior vice president Rebekah Horton in the mid 1990s, after she learned of Hovind's anti-tax stand. "'We know the Scriptures do not promote (tax evasion),'" Horton said in testimony against Hovind during his 2006 trial, "'It's against Scripture teaching'.... Horton believed it was the college's duty to report the misleading doctrine. 'I didn't want to see innocent people get led astray,' she said. Pensacola Christian College then decided its students no longer were permitted to work with Creation Science Evangelism".
The Hovind Bankruptcy DecisionIn 1996 Hovind unsuccessfully filed for bankruptcy to avoid paying federal income taxes claiming he wasn't a citizen of the US and did not earn income. Hovind was found to have lied about his possessions and income. He claimed that as a minister of God everything he owns belonged to God and he is not subject to paying taxes to the United States on the money he received for doing God's work. The court ordered him to pay the money and upheld the IRS's determination that Hovind's claim "was filed in bad faith for the sole purpose of avoiding payment of federal income taxes." In the ruling, the judge called Hovind's arguments "patently absurd." The judge also noted that "the IRS has no record of the debtor ever having filed a federal income tax return," although this was not the court's reason for denying the bankruptcy claim.
Kent Hovind 2005 AffidavitOn May 13, 1998, Hovind and his wife attempted to evade responsibility for any promises, debts, or legal agreements made prior to April 15, 1998, by filing a document called "Power of Attorney and Revocation of Signature" with the Escambia County Clerk of Courts. The document reads, in part: "I/we do hereby revoke and make void... all signatures on any instruments...". 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'."
In the document, the Hovinds argue that Social Security is essentially a "Ponzi scheme." The Hovinds referred to the United States Government as "the 'bankrupt' corporate government" and said they were renouncing their United States citizenship and Social Security numbers to become "a natural citizen of 'America' and a natural sojourner." In 2002 Hovind was again delinquent in paying his taxes, and unsuccessfully sued the IRS for harassment. The Hovinds referred to their home state of Florida as "the State of Florida Body-Politic Corporation." Judges and the IRS did not appear to honor this as a legally relevant document in future decisions.
Kent Hovind v Scott SchneiderIn 2004,
IRS agents raided Hovind's home and business to confiscate financial records. IRS agent Scott Schneider said Hovind's businesses had neither business licenses nor tax-exempt status. The Associated Press quoted Schneider as saying "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." On June 3, 2004, the IRS filed notices of Federal tax liens of $504,957.24 against Hovind and his son and their businesses due to previous legal maneuverings to evade taxation by moving property between himself, his son, and other legal entities.
Kent Hovind v Commissioner of Internal Revenue
On July 7, 2006, the United States Tax Court (Docket number 011894-05L) found that Hovind was deficient in paying his federal income taxes in tax years 1995-97 in the amount of $504,957.24. The Tax Court ruled that the IRS had a valid, perfected lien on Hovind's property in that amount. The IRS is currently levying against Hovind's property to satisfy his unpaid tax liabilities. In the Memorandum Opinion the judge noted that Hovind's defense was based on "bizarre arguments" and "some of which constitute tax protester arguments involving excise taxes and the alleged '100% voluntary' nature of the income tax."
Federal criminal tax-related trial and convictions in 2006
Kent Hovind faces a 58-count federal indictment
On July 11, 2006, Hovind was charged in the United States District Court for the Northern District of Florida in Pensacola with twelve counts of willful failure to collect, account for, and pay over Federal income taxes and FICA taxes under 26 U.S.C. § 7202, forty-five counts of knowingly structuring transactions in Federally-insured financial institutions to evade the reporting requirements of 31 U.S.C. § 5313(a), in violation of 31 U.S.C. § 5324, 18 U.S.C. § 2 and 31 C.F.R. sec. 103.11, and one count of corruptly endeavoring to obstruct and impede the administration of the internal revenue laws under 26 U.S.C. § 7212. Twelve of the charges were for failing to pay employee-related taxes, totaling $473,818, and 45 of the charges were for evading reporting requirements by making multiple cash withdrawals just under the $10,000 reporting requirement (a technique known as "smurfing"). The withdrawals, totaling $430,500, were made in 2001 and 2002. Jo Delia Hovind, his co-defendant wife, faced 44 charges.
The government charged that Hovind falsely listed the IRS as his only creditor in his bankruptcy, filed a false and frivolous lawsuit against the IRS in which he demanded damages for criminal trespass, made threats of harm to those investigating him and to those who might consider cooperating with the investigation, filed a false complaint against IRS agents investigating him, filed a false criminal complaint against IRS special agents (criminal investigators), and destroyed records.
United States of America v Kent Hovind and Jo Hovind
After being indicted, Hovind maintained his innocence. "I still don't understand what I'm being charged for and who is charging me," he said. Magistrate Miles Davis asked Hovind if he wrote and spoke English, to which Hovind responded "To some degree". Davis replied that the government adequately explained the allegations and the defendant understands the charges "whether you want to admit it or not." Hovind stated that he did not recognize the government's right to try him on tax-fraud charges. At first he attempted to enter a plea of "subornation of false muster," but then entered a not guilty plea "under duress" when the judge offered to enter a plea for him.
At the time of the arrest Magistrate Davis, over Hovind's protests, took away his passport and guns. However, Hovind argued that he needed his passport to continue his evangelism work. He said "thousands and thousands" were waiting to hear him preach in South Africa the following month. But Davis sided with Assistant U.S. Attorney Michelle Heldmyer, who argued that "like-minded people" might secret Hovind away if he left the country. In relation to the guns, Davis said "ownership was not the issue." Because of reports of weapons on the Hovind property, the indictment was originally sealed for fear that "the arrest of the defendants in this case could pose some danger to agents." More than a half-dozen guns were seized at the Hovind's home, including an SKS semiautomatic rifle. Also "During an IRS raid at the home, agents found cash stashed 'all over the place.' About $42,000 was seized."
Evangelist Kent Hovind's tax trial beginsEvidence produced at the trial revealed that Jo Hovind had requested financial assistance from Baptist Healthcare claiming that the Hovinds had no income. "'Dr. and Mrs. Kent Hovind do not earn salaries,' wrote Martha Harris, the trust secretary of Creation Science Evangelism to Baptist Healthcare. 'As health insurance is not provided for this couple, we would appreciate (financial assistance).'" However, continues the article "Kent Hovind, a tax protester, makes a substantial amount of money". The Pensacola News Journal noted: "On the day the IRS searched the Hovind home, Kent Hovind withdrew $70,000 from the Creation Science Evangelism account. Half in a check; the other in cash."
At the time of the indictment, Hovind's defense appeared to be that although there were 30 people working for him, all of whom received remuneration in cash, none of them were employees. According to Hovind, "Nobody's an employee, and they all know that when they come. They come, they work ... The laborer is worthy of his hire -- we try to take the purely scriptural approach. We do the best we can with helping people with their family needs. There are no employees here." Hovind had also claimed that he was not liable for taxes that he and his ministry did not have to "render unto Caesar" because his workers are "missionaries" not "employees".
Evangelist Hovind found guilty for tax fraud
On October 21, 2006, the trial began in which he hoped to convince a jury that his amusement park admission and merchandise sales belonged to God and cannot be taxed. Former and current workers, IRS agents, a bank employee, and a lawyer of a non-profit Christian organization testified in the trial. Workers testified that they had to punch time cards, had vacation and sick days; while others testified Hovind claimed he had "beat" the tax system. During the trial, the judge "admonished" Hovind's attorney for wasting time and asking irrelevant questions.
The trial concluded on November 1 with the defense deciding not to present a case. After closing arguments were presented on November 2, the jury deliberated three hours before finding the Hovinds guilty on all counts, 58 for Hovind and 44 for his wife.[148] The Pensacola News Journal noted, "The saddest thing: Had they cooperated with the agents, they probably wouldn't be worrying about prison sentences now."
Sentencing, appeal, and prison life in 2007 and 2008
Hovind gets 10 years in prisonHovind was sentenced on January 19, 2007 to ten years in prison and ordered to pay the federal government restitution of over $600,000. After his prison term finishes, he will have to serve another three years of probation. A tearful Hovind had hoped to avoid prison, telling the court, "If it's just money the IRS wants, there are thousands of people out there who will help pay the money they want so I can go back out there and preach."
Hovind's court room behavior was in stark contrast to phone calls he made while in jail. One conversation with Eric Hovind, Kent Hovind's son, showed the two plotted to hide a motor vehicle title and property deeds to prevent the government from collecting the property to pay for owed debt.
Kent Hovind's April 2007 appeal deniedAt a February 28, 2007 hearing, Hovind claimed, among other things, that his convictions for structuring transactions (cash withdrawals from a bank) to evade currency reporting requirements should be thrown out. Hovind contended that under the rule in a case called United States v. Davenport, the crime is not the individual withdrawals, but is instead the total transaction, also known as the "unit of the crime." Hovind contended that in his case there was no "unit of the crime" "separate and distinct from the alleged act of withdrawing, and without such a separate amount to be structured [. . .] there could be no crime alleged, and no conviction on any charge in Counts 13 through 57." On April 18, 2007, the court rejected the defendants' "unit of the crime" arguments, and the motions for acquittal were denied.
After the conviction Hovind was incarcerated in the Escambia County Jail as a "danger to the community" and flight risk. After being sentenced, according to the Federal Bureau of Prisons, in January 2007 Hovind was originally incarcerated at the Federal Prison Camp, Pensacola (minimum security) at Saufley Field, Pensacola, Florida, but was moved to the Federal Correctional Institution, Marianna (medium security) at Marianna, Florida. In May 2007 he was moved and placed in solitary confinement for a short period of time. He was then listed as being an "administrative security level" inmate at Federal Correctional Institution, Tallahassee in Tallahassee, Florida, the United States Penitentiary (USP) in Atlanta, Georgia until being placed at his current location, FCI Edgefield in South Carolina.
"Mrs. Dino" sentenced to one year in prison
On June 29, 2007 Jo Hovind was sentenced to one year imprisonment (out of a possible 225 years) , three years of supervision upon being released, and ordered to pay $8,000 in fines. In court Jo Hovind told the judge "I really did not have a leadership role in CSE" and finished "I would never knowingly do anything illegal." The prosecutor said that Jo Hovind's statement contradicted the evidence. The prosecutor stated, "I do not believe she's being truthful to the court". The judge stated that "Mrs. Hovind was in charge of the payroll," and that while "Mr. Hovind was the decision-making authority" at CSE and Dinosaur Adventure Land, Jo Hovind had cashed some 200 checks, all under $10,000, for a total of $1.5 million during a four year period. In conclusion the judge explained that Jo Hovind's sentence was imposed to engender "respect for the law" and as a deterrence to others who might be tempted to break the law.
Hovind's 11th Circuit Court Appeal DeniedHovind's appeal to the United States Court of Appeals for the Eleventh Circuit for the 2006 US Tax Court judgment (Kent E. Hovind v. Commissioner of IRS) was denied on July 2, 2007. Hovind "filed an appeal with the U.S. Court of Appeals for the 11th Circuit claiming he was prevented from challenging the amount of his tax liability." But "a three-judge panel ruled that Hovind failed to raise the issue at the right time, so he waived his rights to contest his tax liability."
In addition "the government also has taken 10 properties from the Hovinds" for money owed. This stems from the June 27, 2007 judgment which ordered Hovind's property to be forfeited according to 18 U.S.C. § 3613 for costs of $5,800, a fine of $2000, and restitution of $604,874.87. If payment should not be paid in full, the Hovinds will pay the principal at an additional 5.1% interest.
In 2008, while Hovind is in prison he continues to appeal his convictions, including keeping DAL open. According to the Federal Bureau of Prisons, Kent Hovind is scheduled for release from prison in August 2015. His wife, Jo Hovind, is not yet in custody.