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As Kent Hovind faces another trial on May 18th he has honed the Hovindication narrative to a fine edge. Here is his latest summary as to what the case is all about.

As Rudy Davis puts it Kent Hovind was sentenced to ten years in prison for taking his own money out of the bank and now faces life in prison for mailing letter. The narrative supports the notion that the prosecution of Kent Hovind is religiously, even satanically, motivated.  Because he was so effective in exposing the lies of evolution, one of the key supports of the New World Order, he has been imprisoned on trumped up charges.

Here is the thing.  I think that further incarceration of Kent Hovind serves no good purpose. The government’s case against him in the current trial strikes me as pretty thin.  I might have voted not guilty if I was on the original jury. I think a free Kent Hovind is probably less harmful to the cause of conventional tax compliance and the general sanity of the country than the vicitmized Doc Dino behind bars.  With that all said, I also believe that the Hovindication religious persecution narrative is ridiculous.

Oddly enough, I don’t doubt Hovind’s sincerity.  He is probably sincere in his belief that he has not broken any laws and has paid all the taxes that he owes. What he leaves out of the story is that he means he has not broken any laws that he thinks are valid and has paid all the taxes he thinks he owes.

It’s About The Taxes Not The Dinosaurs

To understand why the IRS initially became interested in Kent Hovind you can go to the video he made titled CSE 103 Class 6 Topic “Income Tax”

 

In that video he explains that he has not filed an individual income tax return in 28 years, because there is no law that requires it.  Nothing about his vow of poverty or status as a minister.  You can still catch him spouting that type of rhetoric here and there as  when he told me that the IRS is a Puerto Rican collection company.

My interview with Kent is the only one I know of that was not inside the conspiracy theory echo chamber.

The number one proof of Kent’s innocence on #FreeKent are letters about the voluntary nature of Form 1040.

You will hear Kent say that the investigations by the IRS of him personally yielded nothing, but that is not accurate.  He was never criminally charged with tax evasion, but in 2013, the Tax Court approved the IRS assessment of over $3.3 million in individual income tax and penalties for the years 1998-2006.

So if we were to accept the full Hovindication dream and say that Doctor Hovind’s 2006 conviction is reversed and he is entitled to get the $400,000 plus in structured funds back and say $100,000 per year for each year he was incarcerated, he is probably still over a million bucks in the hole when you throw in the interest.

If you look at all the publically available information and still want to embrace the Hovindication narrative, you have to believe that the federal government does not have the authority to enforce the income tax.

There are many people who make arguments like that.  I happen to think that they are wrong as does the entire federal judiciary.  People who get really stubborn about it can get into significant trouble.  Kent Hovind is one of those people.  In 2006, he was not only convicted of structuring, he was also convicted of interfering with the administration of the internal revenue laws.  That relates to his antics in response to investigations of him.

The saddest part of this is that a conventionally compliant Kent Hovind would not have had to pay a lot of taxes, since religious organizations get very favorable tax treatment.  You will note in the first video that he says the government should not be involved in determining what is or is not a church.  Unfortunately, in order to give churches the favorable treatment, it is necessary to define them.  Creation Science Evangelism was not a church, although it would not have had any trouble establishing itself as tax-exempt if Kent had chosen the compliance route that his son Eric has chosen.

That is why I don’t doubt his sincerity, He is certainly not being clever.  As he relates it he got the idea for filing the lis pendens from a real estate genius, who was also his cell mate. It reminded me of when I was taking the CPA exam and people who had taken the exam many times were offering me advice.  Other than information about the best restaurants near the exam site, I didn’t think they had a lot worthwhile to offer.  Gee Kent you took advice from you cell mate and it got you in even more trouble and you’re surprised.

Still stupid and stubborn isn’t criminal, which makes me want Kent to not get any more time and I’m glad to see that his public defender, who everybody seems to think is pretty good, is putting on a conventional defense for him.

Peter J Reilly CPA has been covering the trials of Kent Hovind since the fall of 2012.  Reilly’s hopes of being the first tax blogger to give up his day job keep growing dimmer, but he will never give up.