Sunday, July 16, 2006
Kent Hovind, the self-styled Dr. Dino of Creation Science Evangelism and owner of the defunct Dinosaur Adventure Land Theme Park, Science Center, and Museum, was arrested Thursday on 58 federal charges, including failing to pay $473,818 in employee-related taxes. According to press reports:
Kent Hovind ... has been sparring with the IRS for at least 17 years on his claims that he is employed by God, receives no income, has no expenses and owns no property. "The debtor apparently maintains that as a minister of God, everything he owns belongs to God and he is not subject to paying taxes to the United States on money he receives for doing God's work," U.S. Bankruptcy Judge Lewis Killian Jr. wrote when he dismissed a claim from Hovind in 1996.
Hovind, an avowed creationist, has widely publicized his "standing offer" to pay $250,000 to anyone who can provide scientific evidence of evolution....
In the indictment unsealed Thursday, a grand jury alleges that Kent Hovind failed to pay $473,818 in federal income, Social Security and Medicare taxes on employees at his Creation Science Evangelism/Ministry between March 31, 2001, and Jan. 31, 2004. The indictment alleges Kent Hovind paid his employees in cash and labeled them "missionaries" to avoid payroll tax and FICA requirements....
Of the 58 charges, 44 were filed against Kent Hovind and his wife, Jo, for evading bank reporting requirements as they withdrew $430,500 from AmSouth Bank ...The indictment also says the Hovinds' made cash withdrawals from AmSouth Bank in a manner that evaded federal requirements for reporting cash transactions. The withdrawals were for $9,500 or $9,600, just below the $10,000 starting point for reporting cash transactions....
In April, Circuit Judge Michael Allen ordered the buildings at Dinosaur Adventure Land closed because Hovind failed to obtain a building permit during the 2002 construction. The outdoor theme park was allowed to stay open. Members of Creation Science Evangelism said at the time that building permits violated their "deeply held" religious beliefs.
For Mr. Hovind's other tax troubles, see:
- Hovind v. Commissioner, T.C. Memo. 2006-143 (7/6/06)
- In re Hovind, 197 B.R. 157 (Bkrtcy. N.D.Fla., 6/5/96)
- Hovind v. Schneider, 90 A.F.T.R.2d 2002-7373 (N.D.Fla., 10/31/02)
- Hovind v. United States, 81 A.F.T.R.2d 98-1911 (N.D. Fla., 4/24/98)
- Hovind v. Kelly, 79 A.F.T.R.2d 97-1650 (N.D. Fla., 3/17/97)
- Hovind v. United States, 79 A.F.T.R.2d 97-657 (N.D. Fla., 12/26/96)
(Hat Tip: Chris Schultz.)