"I have not filed a tax return since 1974. I don't need to. Nothing I have belongs to me. It all belongs to God."
What the evidence says
The IRS and federal courts have consistently rejected 'religious exemption' arguments for tax evasion. Hovind was convicted on 58 counts precisely because these claims have no legal basis. Assigning assets to a ministry does not exempt one from employment tax obligations.
Hovindβs argument that his property βbelongs to Godβ and therefore is not taxable is classified by the IRS as a frivolous tax argument. The IRS maintains a comprehensive list of these arguments and has prevailed in court against every variation.
Specifically, the law requires employers to withhold and pay federal income taxes and FICA taxes regardless of religious affiliation. Hovind employed dozens of people at Creation Science Evangelism and Dinosaur Adventure Land, paid them in cash, and failed to withhold or remit any taxes for 17 years.
The jury took less than three hours to convict on all 58 counts.
Sources
- United States v. Hovind β Federal Indictment PDF (N.D. Fla. 2006, via Wikimedia) β
- United States v. Hovind, Case No. 3:06-cr-00083 β CourtListener Docket β
- IRS β The Truth About Frivolous Tax Arguments β
- DOJ Tax Division β 2007 Results (Hovind conviction listed) β
- Forbes β Peter Reilly: Not Income Tax Evasion β Structuring (How They Got Kent Hovind) β