Thread:User talk:Tmtoulouse/Hovind (2)/reply (2)

An article I spent hours working on today was deleted along with some material that might be of interest to your legal counsel. So I'll leave some relevant court rulings regarding Hovind here:


 * In a 1996 decision, Judge Killian wrote (bolding added): "The debtor [Kent Hovind] having failed to file his federal income tax returns for at least the years 1989 through 1995, having resisted collection efforts by the IRS, and having provided false information in his schedules and statement of affairs in connection with this case, I find that the debtor filed this petition in bad faith and as such the petition is subject to dismissal for cause under the provisions of 11 U.S.C. 1307(c)."


 * In 2006, a Tax Court judge explained, the IRS "made jeopardy assessments under section 6861 against petitioner [Kent Hovind] of income tax, of additions to tax under section 6651(f) for civil fraud and under section 6654 for underpayment of estimated tax, and of interest, relating to 1995, 1996, and 1997." Hovind further mailed a "letter making various bizarre arguments, some of which constitute tax protester arguments involving excise taxes and the alleged '100% voluntary' nature of the income tax." 6651(f), specifically refers to an "increase in penalty for fraudulent failure to file."


 * In 2012, a Tax Court Judge ruled (emphasis added): Jo Hovind "underpaid her tax liabilities for 1998-99 and 2000-06 and that some part of her underpayment for each year was due to fraud," earlier noting "Engaging in illegal activity, even if the taxpayer is not charged with a tax crime, is circumstantial evidence of fraud."