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 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.
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Hovind filed no income tax returns for 1995, 1996, and 1997, and was indicted and convicted of both tax evasion and willfully evading currency reporting regulations through multiple cash transactions each of which were slightly less than the $10,000 reporting threshold. 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).
Hovind is scheduled for release from federal prison on August 11, 2015.
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).
Hovind purchased his "corporation sole" documents from Glen Stoll. Stoll claims to be an attorney, but has never attended law school and has no license to practice law; the name of his company is Remedies at Law. Stoll associates with a cult known as Embassy of Heaven, and is featured on their website due to having been arrested for sporting false credentials, which he received from Embassy of Heaven. (The Embassy of Heaven cult settled in Oregon, called their land "Heaven", and claimed to immediately secede from US jurisdiction. They sell their own licenses, license plates, registrations, passports, etc. They claim to have their own insurance company, called Mutual Assurance but in truth it is merely an agreement by policyholders to pay their own damages.)
According to the Tax Court, Hovind also sold “Good News for 1040 Filers”, a video by Joe Sweet, who promoted the use of unincorporated business trust organizations to evade Federal income tax, and who was permanently enjoined from “[o]rganizing, promoting, marketing, or selling the tax shelter, plan, or arrangement entitled ‘GOOD NEWS for FORM 1040 Filers: Your Compliance is Strictly VOLUNTARY! BAD NEWS for the IRS!’”
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.