Federal_civil_tax_matters.2C_bankruptcy.2C_and_renouncing_citizenship_.281996.E2.80.932006.29 Kent_Hovind

on march 1, 1996, hovind filed chapter 13 bankruptcy petition avoid paying federal income taxes, claiming not citizen of united states , did not earn income. claimed minister, owned belonged god , not subject paying taxes doing god s work. on june 5, 1996, court dismissed hovind s bankruptcy case, finding had lied possessions , income. court upheld irs s determination claim filed in bad faith sole purpose of avoiding payment of federal income taxes , called hovind s arguments patently absurd . said irs has no record of debtor ever having filed federal income tax return.

in 1998, irs requested account information hovind internet provider after hovind made claims on internet broadcast own tax law noncompliance, going 1970s. when provider balked, courts granted subpoena on basis irs demonstrate hovind had received income had filed no income tax returns going 1991. in 2003, hovind tell new york times, haven t filed tax return in 30 years.

on may 13, 1998, hovind , wife filed power of attorney , revocation of signature document in escambia county nullify of promises, debts, or legal agreements made prior april 15, 1998. hovinds claimed had signed government documents due use of various elements of fraud , misrepresentations, duress, coercion, under perjury, mistake, bankruptcy , , argued social security ponzi scheme . document referred united states government bankrupt corporate government , renounced hovinds united states citizenship , social security numbers become natural citizen of america , natural sojourner , , referred home state of florida state of florida body-politic corporation. judges , irs did not appear honor legally relevant document in future decisions. in 2002, hovind again delinquent in paying taxes, , unsuccessfully sued irs harassment.

at various times, government alleged hovind had not filed personal u.s. federal income tax returns years 1989 through 1997. in spring of 2004, irs conducted audit , criminal investigation regarding hovind s unfiled personal federal income tax 1995 through 1997. irs agent scott schneider said, since 1997, hovind has engaged in financial transactions indicating sources of income , has made deposits bank accounts in excess of $1 million per year during of these years, require filing of federal income taxes. on june 3, 2004, irs executed search warrant on hovind s home , businesses confiscate financial records , attempt deliver notices of federal tax liens of $504,957.24, hovind refused accept. agents confiscated $42,000 in cash found in various places in residence. 6 guns present, including sks semiautomatic rifle. day, hovind withdrew $70,000 cse bank account, half in cash.

on july 7, 2006, united states tax court found hovind deficient in paying federal income taxes in 1995–1997, totaling $520,099. tax court ruled irs had valid lien on hovind s property , said hovind s defense based on bizarre arguments, of constitute tax protester arguments involving excise taxes , alleged 100% voluntary nature of income tax. penalties, owed $3.3 million tax years 1998–2006 2013. jo hovind ordered pay $1.6 million.

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