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You will see reports that Kent Hovind is in prison for tax evasion. This is understandable. According to this recent Tax Court decision concerning Mrs. Hovind, neither he nor she were filing 1040s. That is not what he is in prison for. In 2006, a jury found Kent Hovind guilty on all counts of a fifty-eight count indictment. Twelve counts concerned failure to file quarterly payroll tax returns for Creation Science Evangelism (Mr. Hovind’s ministry which operated the Dinosaur Adventure Land theme park). Forty-five counts were for “structuring”. He or his wife made cash withdrawals from the bank in the amounts of $9,500 or $9,600 on forty-five separate occasions between the summer of 2001 and the summer of 2002. The 58th count said he had corruptly endeavored “to obstruct and impede the due administration of the internal revenue laws” . That particular offense reminds me of a crime that the city cops I hung around with in the seventies used to talk about. They called it “ B and A”, which stood for “being an _______”. In Hovind’s case it included filing complaints, making threats and paying his employees in cash and calling them missionaries.
He was found guilty by a jury on 58 separate counts.
Testimony in the 2006 case showed that Hovind sued agent Powe at least three times, and he also sued Special Agent Schneider a number of times. After his conviction, Hovind told a caller the following regarding Schneider:
11/16/06 3:02 PM [00:45]
Unk: (?doing a) good job.
Kent: I think there’s real close to a zero chance they’re going to come seize anything.
Kent: That’s what all the attorneys say too. They could, there’s zero chance that they could do it legally.
Unk: Oh, yeah.
Kent: Can they do it actually? Well, look at what they’ve done so far. But obviously, yeah. About the only thing we’ve got going for us is that Scott Schneider, who is a bit afraid that I will sue him.
Kent: And I will!
Kent: I’ll do it again! [chuckles]
Kent: And the rest of his life, if he doesn’t start obeying the law, I’m going to haunt him the rest of his life.
In 1998, both Kent and Jo Hovind signed a sovereign citizen style document attempting to revoke their signatures and claimed (as in original): “I/WE ARE NOT A U.S. CITIZEN, NOT RESIDING ON ANY FEDERAL TERRITORY,” which is standard sovereign citizen lingo. Another Sovereign citizen “tell” are the references to the Uniform Commercial Code (UCC). In the 1998 document, Hovind references UCC sections 2-608, 1-103, and 1-207.