Originally published on Forbes.com July 29th, 2014
In my post yesterday, I noted that Kent Hovind, Doctor Dino, is facing a new criminal charge related to filing a motion in defiance of an injunction. I have been following this story for some time and thought that this might be a good point to do a round-up of the coverage I have provided so far. You may note a little bit of repetition as in most of the posts I try to give a brief discussion of the possibly oxymoronic concept of “creation science”. Maybe you can decide whether my understanding has been, if you will excuse the expression, evolving.
Whipsawing The Hovinds (October 5, 2012)
Like many of the stories I have ended up following, the Kent Hovind tax drama had been going on a while before a decision that I noted came out. That was the October 3, 2012 Tax Court decision in the case of Jo Delia Hovind. My post was titled Young Earth Creationists Whipsawed By IRS. My treatment of creation science was a bit irreverent as I noted that the Flintstones provided evidence that people and dinosaurs co-existed
and that perhaps the dinosaurs like the unicorns might have missed their Ark ride from negligence.
The focus of the post was on the fact that the IRS was able to ascribe the same income to both Hovinds.
On the basis of petitioner and Mr. Hovind’s bank records alone, respondent could not determine whether and to what extent petitioner and Mr. Hovind individually were liable for the unreported net income of CSE. The actions of petitioner and Mr. Hovind in withholding information resulted in respondent’s determination to assign the same income to each of petitioner and Mr. Hovind.
Hovind Not In Prison For Income Tax Evasion (January 30, 2013)
In Not Income Tax Evasion – Structuring – That’s How They Got Kent Hovind I discuss Kent Hovind’s being named to the Creation Science Hall of Fame. I also correct the common misconception that he is in prison for tax evasion, providing some links
Persecution? (February 8, 2013)
In Is IRS Persecuting Kent Hovind For Creationism?, I take on the question of whether the federal government is targeting creation science. There seems to be quite a bit of evidence that it is not.
If Wesley Snipes Is Out Why Is Kent Hovind Still In? (April 6 and 9, 2013)
Wesley Snipes Almost Out – Kent Hovind Remains In Prison and Wesley Snipes Raises Creationist Hopes For Kent Hovind got into the effort by some creationists led by Nick Lally of the Creation Science Hall of Fame to persuade Kent Hovind to stop fighting the IRS to better focus his energy on preaching the creation science message.
Kent Hovind’s Liability (May 17, 2013)
Doctor Dino Denting Deficit? concerns the Tax Court order on Kent Hovind’s liability. The total tab was over $3.3 million.
Judge Judy (May 28, 2013)
Let’s Have Judge Judy Tell Us How Old The Earth was actually tangential, although Kent is mentioned. It concerns the challenge that Dr. Joseph Mastropaolo put out through the Creation Hall Of Fame to have a trial to determine the age of the earth.
The Persistence Of Kent Hovind (August 13, 2013)
In Doctor Dino – Kent Hovind May Lose In Court But Will Never Give Up I discuss Hovind’s response to the appeals to give up his fight with the IRS. It was not real encouraging.
Some shallow, short term thinkers with the sickening “Hezekiah attitude” (II Kn.20:19) say I should give up the fight and lay down and “drink the cool-aid.” That would just pass the problem on to my kids and grandkids! No thanks! I, like Shammah (II Sam 23:11) am NOT running even if everyone else does! Others may NOT see the importance of standing here and now but I do. They can run if they wish. As Patrick Henry said, “I hope their chains of slavery rest lightly upon them.” I will be GLAD to stop fighting and I WILL once we WIN and they leave me alone. I didn’t start any of this fight! I was busy preaching and winning souls and they illegally arrested me. The IRS has been “targeting” this “conservative” preacher since 1996! My daddy said if you submit to a lawless bully it only encourages him to come back over and over and steal your lunch. Win or lose you have to fight him or live in slavery and fear.
A False Alarm (September 28, 2013)
In Has Kent Hovind Given Up Fight Against IRS? I discussed a rumor, apparently unfounded, that Kent might have had a change of heart.
Kent Hovind As A Tax Protester (January 20, 2014)
In Is Kent Hovind A Tax Protester? I discuss Kent’s appeal to the 11th Circuit of his Tax Court decision. The arguments he uses are not exactly tax protester arguments. I also mentioned something of a middle ground that may exist in the religion/science debate.
The Source Of Some Of These Troubles? (May 23, 2014)
It appears that one of the sources of Kent Hovind’s tax troubles was the use of Corporation Sole. The problem with Corporation Sole in the case of a one-man ministry is that it can become challenging to distinguish the property of the church or ministry from that of the minister. In Church 501(c)(3) Status Is A Good Deal – Do Not Ruin It With Corporation Sole, I suggest that independent ministries need to stay away from corporation sole.
I’m Finally Rooting For Kent Hovind
I really think that the government’s criminal prosecution of Kent for filing some pointless papers is a bit over the top. I hope some prosecutorial discretion will intervene. I think the government loses either way if the case goes to trial.
You can follow me on twitter @peterreillycpa.