Kent Hovind Supporters Gaining Ground

This post was originally published on Forbes Feb 13, 2015

My regular forbes.com readers might note that I have gone over two weeks without posting a Kent Hovind story here.  For those of you unfamiliar with Kent Hovind or Doctor Dino as he is sometimes called, he is one of the leading lights in the field of Young Earth Creationism, the notion that there is scientific, not just scriptural, evidence that the world is about 6,000 years.  Doctor Hovind has been in federal prison for over eight years on tax related charges mainly concerning the manner in which he ran Creation Science Ministries, the organization that distributed his videos and ran the theme park Dinosaur Advetureland (One of the implications of YEC is that dinosaurs and humans must have co-existed).  As his term ends, he is facing new charges related to the filing of  a lis pendens on property that the Government had seized from the ministry.  Trial is scheduled for March 2.

The Hovindicators

The new charges have sparked something of a Free Kent Hovind or Hovinidication movement, which I discussed here.  If you want to keep up with the Hovindication viewpoint, your best source is probably the webite #FreeKent.  #FreeKent will encourage you to avoid Kent Hovind and Jo Hovind v USA - IRS and Hovindology which in the view of some Hovindicators are likely run by disinformation agents who have the resources of the Federal Reserve behind them.  The most outspoken Hovindicator remains Rudy Davis, whose youtube channel LoneStar1776, which has covered many topics including geocentrism and the questionable citizenship of our President, has, for the duration, if you will excuse the expression, evolved, more of less, into All Doc Dino All The Time.  Kent regularly calls Rudy, who keeps him informed through the mail.

Letters From Three Tax Pros

The limitations imposed by Kent Hovind being in jail and not having access to the internet slow things a bit.  Among the evidences that Kent often cites to support the notions that he is not a tax protester, has not broken any laws and has paid all the taxes that he owes are three letter that he solicited from tax professionals that indicated everything he was doing was fine.  Up until now nobody has been able to find the letters and, as he told me, Kent can not remember the names of the tax professionals.

Earlier this week Rudy told Kent that copies of the letters that were floating around on the internet had come to him.  He had to print them out and mail them to Kent in order to authenticate them.  As of this morning's call that has not yet happened.

Owning The Internet

At this point, the main story is the efforts of the Hovinidicators to work their way closer to mainstream media.  A spike in traffic to my October post Government Coming Down Harder On Kent Hovind is a sign of their progress.  As far as I can tell the most prominent addition to the ranks of the Hovindicators is Coach Dave Daubenmire who leads his piece with

I have to be honest with you. I think about it often. Not a night goes by when I do not think about it as I craw in my warm bed beside my sweet wife of 35 years.

“Will this be the night that the black limos pull in my driveway? Is this the night that the SWAT Team goons bust down my door and haul me off to the slammer?”

I am being dead serious. I really do think about it every night because that is what they did to Dr. Kent Hovind.

There has been coverage by Pete Santili

Around the 23:00 mark Pete calls the office of Judge Margaret Casey Rodgers, who sentenced Kent eight years ago and is scheduled to preside over the upcoming trial.   I have to tell you when it comes to Hovindicators and Judge Rodgers, don't get them started.  Steve Quayle has also picked up the story.

Rudy has gone so far as to announce that they own the internet.   The great white whale of Rudy's media campaign is Alex Jones Info Wars.  Rudy has taken to calling their tip line every morning and has begun to think that Info Wars lack of attention to the matter may be a sign that Alex Jones is actually controlled opposition.

The Creation Hall of Fame has come out in support of Kent Hovind.  Their support is somewhat measured and does not embrace the entire Hovindication narrative.

To Me It Is About The Taxes Not The Dinosaurs

It is important for me to point out that this is a legitimate tax story.  It comes out of my routine reading of Tax Court decisions, finding a decision that had an interesting story behind it and sticking with it.  My coverage begins with the Tax Court decision in the case of Jo Delia Hovind on October 3, 2012,

  As the situation has heated up in the last few months I realized it was ovewhelming my coverage of tax issues that are of interest to people who are,what I call conventionally tax compliant.  You know,  The people who think most ordinary Americans with more than insignificant earnings are required to file individual tax returns.  The traffic spike, however, makes me realize that I am an important source for Kent Hovind coverage, most of which I have moved to my alternative blogs.

  Here is a partial round up of that coverage for the last few months,

God's Property Radio And Kent Hovind - Not A Great Source For The Whole Truth in which I discuss some dueling over arrangements for me to interview Kent Hovind.

Ernie Land Challenges Common Law Theorists And Others To Make Kent Hovind A Test Case - Kent and his supporters have not chosen to put on a conventional defense.

Between The Scylla Of Creation Science And The Charybdis Of Militant Rationalism I Steer A Perilous Course - a rather grandiose and self centered post in which I discuss my possibly unique status of from time to time being considered both an apologist for and detractor of Kent Hovind

Kent Hovind Finally Silenced? - Guest Post From Robert Baty - Robert Baty competes with Judge Rodgers for the wrath of Hovindicators

Latest Hovindication Developments  - As of January 25

Kent Hovind - Trial Delayed - Documents Uncovered - The documents are the tax pro letters mentioned above.  They have still not been authenticated by Kent Hovind, but I think it unlikely that they are fabricated.

Is Robert Baty An Agent Of The New World Order's Attack On Kent Hovind?

Kent Hovind On Prison Reform

To me the most interesting development has been the publication of Kent's parable on prison issues called The Kennel. I believe it was inspired in part by Animal Farm.  This is one area where I find quite a bit of common ground with Kent Hovind.  I wrote a review of sorts titled An Awesome Critique Of The Prison Industrial Complex By One Who Knows It Well.  My good friend, Tom Cahill, who is about as far Left as Kent Hovind is Right liked it too.  He wrote me:

Elijah Green's parable "The Kennel" is not just about the failure of justice in the USA, but also the failure of the entire United States Government.  More than ever before in US history, it is evident to many of us that our country has never, ever been a democracy.  Instead, since the "founding fathers,"  America has been a combination oligarchy and plutocracy.

Back To The Salt Mines

Absent a major development, I will probably be taking a break from Hovind coverage.  There are a couple of other tax stories I feel pressing and there are those tax returns, including quite a few accounting method changes to tend to.  I will close by once again reminding everybody that if something truly awful were to happen in your community the outpouring of generous support from across the country would include offerings from people who believe that Kent Hovind is a godly man persecuted by a godless government and others who believe creation science is an oxymoron.  So stay compassionate.

Fifth Circuit Rules Jurisdictional Arguments Frivolous - Bad News For Hansen And Hovind?

The deep thinkers among the Hovindicators, that would be Ernie Land and Paul John Hansen, seem to be focusing on jurisdiction as the winning strategy for the trial next in March.  It is difficult to follow Hansen's arguments, but a lot of it amounts to the federal government not having nearly as much authority as it claims

You have to do a lot of reading and get yourself into a different mindset in order to understand Hansen's arguments which Ernie Land is adopting enthusiastically.

At any rate, as I was going through recent developments (I still have a regular tax blog to maintain). I hit this decision which might make one less sanguine about jurisdictional arguments.  It is short so I am reproducing it in full.

U.S. v. TROWBRIDGE, Cite as 115 AFTR 2d 2015-XXXX, (CA5), 02/03/2015


UNITED STATES OF AMERICA, Plaintiff - Appellee v. JOHN PARKS TROWBRIDGE, JR., Defendant - Appellant.
Case Information:

Code Sec(s):
Court Name: IN THE UNITED STATES COURT OF APPEALS FOR THE FIFTH CIRCUIT,
Docket No.: No. 14-20333 Summary Calendar,
Date Decided: 02/03/2015.
Prior History:
Disposition:
HEADNOTE

.

Reference(s):

OPINION

IN THE UNITED STATES COURT OF APPEALS FOR THE FIFTH CIRCUIT,

Appeal from the United States District Court for the Southern District of Texas No. 4:14-CV-27

Before HIGGINBOTHAM, JONES, and HIGGINSON, Circuit Judges.

Judge: PER CURIAM:*

John Parks Trowbridge (“Trowbridge”) appeals the district court's grant of summary judgment in favor of the government, which ordered Trowbridge's income tax liabilities for 1993 through 1997 reduced to judgment, the associated tax liens on the real property foreclosed, and the real property sold. Trowbridge has not contested the validity of the tax liabilities or his ownership of the real property at issue. He has therefore waived those issues. Yohey v. Collins, 985 F.2d 222, 224–25 (5th Cir. 1993). Instead, Trowbridge argues that Harris County is not in the United States and that he is not a citizen of the United States. He contends that this means the district court did not have subject matter jurisdiction over tax actions against residents of states and that he is not subject to federal income taxes.

This court has already rejected as frivolous the argument that district courts lack subject matter jurisdiction over tax actions against residents of states. United States v. Masat, 948 F.2d 923, 934 [69 AFTR 2d 92-361] (5th Cir. 1991). This court has also stated that 26 U.S.C. §§ 7602(a) and 7604, which authorize the issuance and enforcement of IRS summonses, “are federal laws that the district court has jurisdiction to consider under 28 U.S.C. § 1331.” United States v. Henderson, 209 F. App'x 401, 402 [98 AFTR 2d 2006-8099] (5th Cir. 2006). Moreover, 28 U.S.C. § 1340 explicitly grants district courts jurisdiction in internal revenue cases and 28 U.S.C. § 1345 explicitly grants jurisdiction for civil suits commenced by the United States.

Trowbridge's argument that he is not a citizen of the United States is equally frivolous. He presents “shopworn arguments characteristic of tax-protestor rhetoric that has been universally rejected by this and other courts.”Stearman v. Commissioner , 436 F.3d 533, 537 [97 AFTR 2d 2006-539] (5th Cir. 2006). This court has already held that the “citizens of Texas are subject to the Federal Tax Code.” United States v. Price, 798 F.2d 111, 113 [58 AFTR 2d 86-5791] (5th Cir. 1986). We do not address his arguments further as there is “no need to refute these arguments with somber reasoning and copious citation of precedent; to do so might suggest these arguments have some colorable merit.” Crain v. Commissioner, 737 F.2d 1417 [54 AFTR 2d 84-5698] (5th Cir. 1984). They have no merit at all.

This is not the first time Trowbridge has had these frivolous arguments rejected. In Trowbridge et al. v. Commissioner, T.C. Memo. 2003-164, 200 [2003 RIA TC Memo ¶2003-164]3 WL 21278475, Trowbridge made similar arguments in contesting his 1991–1995 tax liabilities. The tax court imposed a $25,000 sanction. In contesting his 1996–1997 tax liabilities, Trowbridge again used similar arguments in the tax court; he was sanctioned a second time. Trowbridge et al. v. Commissioner, T.C. Memo. 2003-165, 200 [2003 RIA TC Memo ¶2003-165]3 WL 21278414, at 10. Trowbridge appealed to this court and once again resorted to frivolous arguments. This court upheld the tax court's sanctions and imposed additional sanctions.

Given Trowbridge's history of frivolous appeals, we GRANT Appellee's motion for sanctions pursuant to Fed. R. App. P. 38 in the amount of $8,000. We also order that Trowbridge be barred from filing any further appeals in this court until (1) the sanctions awarded by this court are fully paid; and (2) a district court certifies his appeal as having some arguable merit. See Smith v. McCleod, 946 F.2d 417, 418 (5th Cir. 1991). Trowbridge's motions are DENIED as moot.

Accordingly, the order of the district court is AFFIRMED.

* Pursuant to 5th Cir. R. 47.5, the court has determined that this opinion should not be published and is not precedent except under the limited circumstances set forth in 5th Cir. R. 47.5.4.


(Emphasis added)

I'm sure Mr. Trowbridge made some fatal misstep that Hansen and Land will help Kent Hovind avoid.  Likely Mr. Trowbridge ignored the gold fringe on the flag in the courtroom neglecting to state that his ship was claiming refuge under the Treaty of Westphalia.  Otherwise he would have won.  Anyway when they go into the courtroom in Pensacola, remember what Sgt. Esterhous