(Editor's note: In light of a recent Trumpet Online article about Dr. Kent Hovind, many have asked why he has been a federal prisoner for these eight years. The following article explains the nature of the case with some additional information. The U.S. Justice Department, led by Eric Holder, is now filing more charges against Bro. Hovind for trying to file appeals for his release. The government is saying that the filings are frivolous and therefore criminal. If this type of harassment is allowed to stand, a prisoner, especially those with no funds to defend themselves is totally defenseless. We must write letters to the highest authorities, news outlets and to Judge Rodgers in Tallahassee, Florida and the U.S. Justice Department. The entire Christian community must rise in Bro. Hovind's defense.)
'Dr. Dino' guilty on all counts
Couple could get more than 200 years
Dr Greg Dixon
Article in Jan-March 2007 Trumpet
This was the mocking headline of the November 4, 2006 Pensacola News Journal literally shouting with glee over the conviction of Evangelist Kent Hovind affectionately called "Dr. Dino" by his supporters in the creationist community and his precious wife Jo in their tax-fraud case, as the media styled it. A jury had found them guilty after deliberating for only two hours the day before after the defense rested their case having called no witnesses. Jo was convicted on 44 counts involving evading bank reporting requirements called "structuring", but was allowed to remain free pending the couple's sentencing on Jan. 19. Kent, founder of Creation Science Evangelism and Dinosaur Adventure Land in Pensacola, Florida was found guilty of 58 counts, including failure to pay $845,000 in employee-related taxes, was taken immediately to the Escambia County jail because Judge Rodgers said that he was considered a danger to the community and a flight risk. The reason that he was considered a danger was because he had prayed on his radio program that God would "smite all of those who were coming against him" the day after federal agents had raided his home. Agent Scott Schneider said to the jury that, "He felt threatened by that statement." We wonder if agent Schneider, who said that he was also used to bird dog Saddam's funds in Iraq, was made to listen to the broadcast. We also wonder if Schneider may have had a guilty conscience as one of those who the Evangelist referred to as an "enemy of God?"
The Hovind's had just come to the end of several years of the most blistering publicity, both print and TV, secular and religious that two Christian believers had been called on to endure that most could remember, especially in the "Bible Belt." No doubt they had been steeled on the creation front as they had faced the infidels and the in-for-hells all over the world in their Creation ministry. Kent, maybe the greatest, if not the greatest apologist for the Genesis account of Creation in the world by now had developed a hide like a rhino and was immune to all of the hurtful and hateful words that were being hurled their way especially from the so called Christian community. The unsaved and worldlings would have turned long ago to drugs, drink and refuge in the stress ward for just a smidgen of what these two stalwarts of the faith have had to face. Pensacola Christian College caved on their Abeka Books sales tax issue when encountered by the beast as well as Bob Jones University who was able to hide an entire campus inside a tax exempt art museum while waiting until Bob the III could make his repentance to their long standing policy of segregation sound real enough on Larry King Live to get their 501 (c) (3) goodies back big time. After that they were able to downsize the laundry room at BJU.
The thing that amazes us the most is the fact that so called Christians seemed to literally run to show the IRS and the media that they were really on their side. And isn't it interesting that the IRS knew exactly which of these "Christians" that they could depend on to "subpoena" to testify against the Hovinds. And of course that's all the excuse you need you know. "I was subpoenaed so I didn't have a choice." The words of the Lord Jesus, "And a man's foes shall be they of his own household" could have an application to ones spiritual family too you know.
Is it possible that in the annals of time Dr. Rebecca Horton, Sr. Vice-President of Pensacola Christian College and name sake for Abeka Books and Attorney David Gibbs, III of the Christian Law Association will go down in history as two of the greatest traitors of the Christian cause in modern history?
By her own testimony Dr. Horton said that she is the one who turned the Hovinds in to the IRS. Most people are not aware of IRS form #211. Anyone who suspicions that someone owes taxes can fill one out at the IRS office and if taxes are recovered they will collect 10%. Also even if they are not aware of this if they contact the IRS to report such a matter it would be a matter of routine for the IRS to give them the form to fill out so that they would have a record to work from. Obviously this raises the whole situation to a higher level of treachery.
Christian College leader says taxes are part of religion ? Pensacola News Journal ? Oct. 20, 2006
A local Christian leader on Thursday testified against Pensacola
evangelist Kent Hovind, explaining the Bible does not condone tax evasion.
Rebekah Horton, Pensacola Christian College's longtime senior vice president, took the stand during the second day of testimony at the federal trial. But Horton said whether Hovind works for God is irrelevant and the Bible does not exempt anyone from paying taxes.
"We know the Scriptures do not promote (tax evasion)," she said. "It's against Scripture teaching."
Horton believed it was the college's duty to report the misleading doctrine. Administration called the Internal Revenue Service and gave the tape to officials, she said."
We only have room for a part of this court room drama. But it is obvious that Dr. Horton has little understanding of Baptist soul liberty. She is willing to use the sword of government to enforce her scriptural belief concerning taxation but isn't willing to allow Bro. Hovind to practice what he believes God would have him to do in this area. This is the difference between the Catholic/Protestant and Baptist position on church and state. She wants the freedom to practice her faith to pay taxes but denies his freedom to not pay what he believes to be an immoral and unconstitutional tax. But it is the hypocrisy of Dr. Horton that is astounding. It is surely the sounding brass and tinkling silver that the Apostle Paul spoke to the Corinthians about.
On Cross examination by Hovinds Attorney, Alan Richey, Dr. Horton said that she doesn't want to judge Bro. Hovind and then makes two incredible statements. First she says that Scripture is against "tax evasion". Mrs. Horton doesn't have a clue as to the fact that the First Amendment was put in place to protect us from religious bigots like Horton. The Hovinds are charged with violating certain tax laws of the U.S. not the scriptures. Besides what does Horton know about the tax laws that the IRS agents who testified against the Hovinds didn't know. When asked by Hovinds attorney, they pleaded ignorance and were upheld Judge Rodgers, who said that they didn't have to answer questions concerning the IRC because they were not experts on the tax laws but that she would tell them what the law was.
And now Dr. Horton gives the court the zinger. She says, "The Bible doesn't exempt anyone from paying taxes." Then why is she the Senior Vice-President, and her husband the President of a tax-exempt organization known as a 501 (c)(3) not for profit organization that is exempt from federal income taxes? This also means that gifts to Pensacola Christian College are deductible from the donor's taxable income. The College is also exempt from county property taxes and from state sales taxes. In other words Dr. Horton is out of jail for getting a license to operate their ministry by filing for every tax exemption that they can file for, which is exactly what an exemption is, but Bro. Hovind is in jail because he refused to file for an exemption, get a license to conduct his ministry, but demanded his God ordained right to minister without taxation as guaranteed by the First Amendment.
Neither did the Hovinds receive tax deductible gifts for their ministry nor did they charge an admission fee for Dinosaur Land, However PCC charges tuition and for every thing else that they can think of and a few things that they haven't. In fact most are not aware that they are probably the first Mark of the Beast College in America in that some years ago they went totally cashless.
A Letter From Bro. Kent Hovind From Escambia, County Jail Claims Betrayal by David Gibbs, III
To Mr. Nick Almstead of Columbus, Ohio
Around Nov. 27, 2006
From Dr. Kent Hovind
As many people who follow our
ministry know, on November 2, 2006, a two
week trial ended in my wife and I being found guilty of three basic
charges related to IRS laws. I am currently in jail awaiting
sentencing on January 19th. Below are several points of interest on
which I am reflecting:
1) Our attorneys say that there were several key events that must
be appealed. Pray that this case will be overturned on appeal.
2) I am doing rather well considering the circumstances. So far
six men have been saved. I have Bible studies three to four times each
day with some of the men. Many of the men here are black and most are
here for drug related charges. Some of the men, white and black, are
loud, vulgar, and play the TV full blast most of the day. Every cop,
judge, lawyer, and politician needs to spend a week locked up before they
take office. It changes your outlook on many things.
3) I finally got a pillow after only eight days and requests! I
am about ready for a new pair of socks next!
4) Dr. David Gibbs, Jr. preached a great sermon nearly thirty
years ago about Pastor John Bunyan in England refusing to take a license
to preach and spending thirteen years in the Bedford County jail for it.
While he was there, he wrote a classic, Pilgrims Progress. David
Gibbs, III, his son, who testified against us during the trial, testified
that all church ministries should contract with the government by
501 (c) (3). Being 501 (c) (3) is taking a government license to have a
church ministry. The second law of thermodynamics applies to things
other than matter.
5) I think I have pushed hard for seventeen years spreading
creation and if God is done using me in that ministry, I am OK with
However, I am asking God for this to be reversed and grant me forty more
years of preaching His Word out of jail. Even though I am not out
preaching, there are still many thousands of creation tapes and DVD's
circling the globe and winning souls. Everyone can help us by continuing
to get and circulate the creation materials. The ministry is still going
with our son Eric out preaching in my place. Dinosaur Adventure Land is still
open at this time with the winter park hours of Thursday through
Saturday, and our dedicated staff keeps working on new tools to win souls.
Subtitling the seminar in about fifteen languages is one project in the
6) Being here gives me a much better appreciation for many Bible
characters who suffered for doing right. Abel, Joseph in Egypt, John on
the Isle of Patmos, Job, Daniel, Jeremiah, Shadrach, Peter, Paul, and
Stephen, just to name a few, and millions of other Christians in the last
2000 years. Acts and Foxes book of Martyrs take on new life for me, as
does the story of Corrie ten Boom and Alexander Solzenitzen's work. The
book of Acts records over 50 instances of God's people being arrested,
tried, beaten, or jailed. And that is just the book of Acts!
7) If our case is not reversed, I face anywhere from parole to 7
to 12 years. I am meeting people here that I would probably never have
met, had I not been sent here. I yearn for my freedom and family.
Paul's letters written from jail will mean much more to me now. Reading
them shows us that nearly everyone forsook him, and most of his needs for
physical comfort were ignored. He asked that people. "Remember my
bonds." Oh, yet we don't know if any ever did. One of the men in here told
me that he has been here for eleven months, and has never had a visitor.
Our office has a list of men that you could minister to as a pen pal. I
will encourage everyone to get a prisoner pen-pal and donate the creation
videos to their local prisons. We have donated many hundreds over the
years and have seen many saved. This experience will change me for the
8) I have also been teaching basic math to many of the men. They
love it, and are eager to learn. The appalling failure of our education
system is evident in here. Even hardened drug dealers react with glee
when they finally understand the concepts of calculating the number of
yards of concrete needed for their driveway.
9) It seems that most are starved for real affection and a
father's love and approval. One man, with over thirty tattoos, was
excited when I made him a bookmarker. I drew his name in such a way that
each letter is 1/8 wide and 8 long. It can only be read by tipping
the paper and looking down the lines. I told him that you have to look
at life from God's perspective to make any sense out of it. They all loved
10) When I compare my time in jail to the Apostle Paul's time, I
am forced to realize that I have so much for which to be thankful. I have
not been beaten. I have hot and cold water. I have three meals a day.
I have clean clothes two times each week. I have climate controlled and
sanitary conditions. I have a sink and toilet. I have a phone and can
call out to my family sometimes. I have people in here that are saved
supportive. I have people outside that love me and are praying for me.
I can look out a window. I have an unlimited supply of sanitary water.
(Well, chlorinated, fluorinated, city water.) I am not facing beatings
in the middle of the night. I am not facing execution. I have access to
medical care. I do not sleep on a bug infested pile of straw, nor a
rock. I am not chained to a wall or floor, or a Roman soldier. I have a Bible
and reading material. I can receive 2 visits per week. I have a pencil
and paper, and can send letters that will get to them in a few days. I
am blessed, spoiled, and honored to be a child of God.
Why Did God Allow This? Maybe God wants me.
1) To receive punishment for my sin.
2) To use me in an area in the jail that needed salt. (Matt.
3) To let me be prepared for a new phase of ministry and this is
4) To be humbled by God.
5) To allow God to see how fellow Christians react. He is
gathering evidence for their day of reckoning. The same is true for me.
6) To give me time off to reflect, refresh, recharge, and renew
Bible study and prayer time.
7) To let me see the anguish my grandkids, who love me dearly,
are going through, so that I would be more compassionate with kids to whom I
preach, or that are visiting DAL, many of whom have similar experiences
with jailed loved ones.
8) To show me how much can be done with so little. These men can
make all sorts of things like water heaters from toothbrushes, and tattoo
guns from ink pens. Most Christians are wasteful of God's resources.
9) To give me a better appreciation for our veterans who slept in
swamps and other squalid conditions for my freedom. I will hug POW's
from now on.
10) To give me a renewed appreciation for missionaries who leave
family and comforts to spread God's word.
11) To bring my thought, prayers, and concerns into action by
inspiring me to visit those in the hospitals who never get visitors.
12) To let me see first hand and up close, the results of sin,
drugs, and alcohol in a man's life.
13) To let me see men pace back and forth like caged lions. Truly
the wicked are like the troubled sea that cannot rest. Isaiah
14) To let me see why God's law, which is perfect, converting the
soul, authorizes: beatings, four times restitution, and execution for
crimes, but never imprisonment. Certainly there are Roman and Egyptian
prisons mentioned in the Bible, but none were authorized by God. This
system costs everyone in many ways, and does little good and much harm.
15) To give me a taste of what awaits in the tribulation. The
state control in that time will be overpowering.
16) To allow me to experience the joy of holding hands in a prayer
circle with nine or ten men on fire for Jesus while facing severe
17) To make me order my priorities better. I cannot ever let my
family fail, while I build a ministry.
18) To make me more like Jesus, the man of sorrows and acquainted
19) To show that God is beginning to take His children out as the
tribulation nears. Isaiah 57:1
What Can Be Done?
1. Many of you have called or written to ask if you can write
letters on our behalf. We have learned that you can do this. Letters
can be sent to CSE, who will give them all to the attorneys. The letters
should be addressed To The Court, and may reference such things as
our character, our Christian beliefs, and how the CSE ministry has impacted
your life and ministry. These letters must be received by December 9th.
2. Keep praying and winning souls.
3. Listen for the trumpet!
Remember my bonds,
A Pastor Seeks an Answer From CLA
From: Zachary Gray [mailto:firstname.lastname@example.org]
To: An unnamed Pastor from a Western State
Sent: Thursday, November 30, 2006 2:48 PM.com
Subject: Hovind Case-Gibbs Testimony
I just received an email that contained a letter from Kent Hovind, which stated that David Gibbs III testified against him recently. In the alleged testimony, he stated that David Gibbs III said that churches should contact the government and take on 501c3 status. Is this correct? If so, why?
"This is not correct. It is true that Attorney Gibbs was subpoenaed as witness as were others. It is not true that Attorney Gibbs said that churches should contact the IRS and apply for exemption recognition. A church is not required under federal law to seek formal recognition of exemption from federal income tax (by filing IRS Form 1023) and thereby obtain a letter of determination. Internal Revenue Code ? 508 (a) provides:" At this point Mr. Gray quoted the entire code section.
(Editors note: It is true that churches are not required to file form 1023 but Attorney's Gibbs and all CLA attorneys recommend that churches seek corporate status. By doing this they automatically breach their First Amendment guarantees. Neither does CLA tell churches that there is a way for them to operate as New Testament churches without being IRS legal entities. They also recommend that churches follow all IRS guidelines for churches.)
Eye Witness Account of David Gibbs, III Testimony at the Kent and Jo Hovind Trial
From Lindsey Springer of Tulsa, Oklahoma
(e mail address is: email@example.com)
I listened to David Gibbs, III testify and I watched him when he arrived at the trial. He walked up to Asst. U.S. Attorney Michelle Heldmyer, out in the hall and said "Hey girl, how is it going" as if they had known each other for some time. They laughed and joked with each other for a minute or so. Mr. Gibbs testified about taxes and that not paying taxes was a sin. His testimony proved the case against Kent and Jo Hovind was not about taxes but about religion. How could it be about taxes when the Government could not show that what the Hovinds were doing violated any law or regulation let alone that they thought they were violating some law or regulation? This case was about sending a message to people of faith. Keep quiet or we will get ya.
David Gibbs was asked questions about Internal Revenue Code section 501(c)(3) to which he replied that he was fully aware of this section and how it operated. He said that he gives free legal advice to over 10,000 churches nation wide. He was then asked about Internal Revenue Code section 102 which says that "gifts" are "excluded from the calculation of gross income" no matter what amount; to which he appeared as if he had seen the Holy Ghost. He was very combative with Hovind's Attorney Alan Richey during cross examination and at all times clearly was not testifying neutrally but only about the Government's case. He clearly was working to help Mrs. Heldmyer silence Kent Hovind..
Mr. Gibbs testified that he met with Kent Hovind at his home. They spoke about the problem in the attempt to have the U.S. Congress take over every day life of people in each State of the Union. At no time did Mr. Gibbs ever inform Kent Hovind of section 7202, 7212 or any other relevant issue in the case which were the chief sections presented by the Government.
After watching this battle for 16 years and viewing many criminal trials, when I heard Attorney David Gibbs say not paying taxes was a sin I thought to myself "let him who is without sin cast the first stone." David Gibbs, the protector of the church and over 10,000 he said, had hurled one large stone at the church.
I thought right then and there isn't the motive of all churches to receive as many tax free dollars as possible? What about giving tax deductible receipts? Is that not a sin? If Congress can make no law prohibiting the free exercise of religion then why is the Internal Revenue Code being relied upon by purely local churches regarding their activity in receiving gifts from parishioners?
I have an audio tape on my web page from a Saturday Conference Call I did on November 11, 2006 where for 90 minutes or so I explain what happened to the Hovinds. You can download it at and listen to it whenever you are led.
Lindsey Springer's poignant question must be faced by the preachers of America either here or at the Judgment Seat of Christ. No nation on earth ever guaranteed churches the liberty that our nation has the churches here and what have we done with this liberty? We have squandered it away and traded the Holy Word of God for the Internal Revenue Code (IRC). We have said that the tithes and offerings aren't enough but we must have support from the State through tax-exempt gifts and we even have our own law associations like CLA and lawyers like the Gibb's to help us to continue riding on the gravy train. And when someone like a Kent Hovind comes along and says that they're getting off of the train they must be persecuted and treated like trash by the lawyers and preachers.
The Lord Jesus said, "Woe unto you, scribes and Pharisees, hypocrites! because ye build the tombs of the prophets, and garnish the sepulchres of the righteous" (Matt. 23:29) He also said, "Woe unto you, lawyers! for ye have taken away the key of knowledge: ye entered not in yourselves, and them that were entering in ye hindered.". (Luke 11:52)
We extol men such as the Apostles Peter, John and Paul and then later the great Christian resisters like William Tyndale, John Bunyan, Isaac Baachus and others and yet when a Kent Hovind comes along and refuses to take a license to preach in our generation his contemporaries hold him up to ridicule and scorn, for his faith in what is supposed to be the land of the free and the home of the brave.
By God's grace and His giving me breath I will be in that court room Every God fearing preacher in America should descend on Pensacola, Florida on January 19 and march in the streets to make America know that this is the last preacher that should ever go to jail in Pensacola, Florida on January 19th, But we won't hold our breath to see any of the so called "pillars" of fundamentalism or leaders of "The Christian Right" any where near Western Florida on the Lothat day because they might just jeopardize their precious tax-exempt status. One thing for sure it is one thing to remain silent as most but to come out in a scathing denunciation of the even before their sentencing as Shelton Smith, Editor of the Sword of the Lord did in the December 1 issue is unconsciencenable. Every day that goes by we see more and more the reality of those words come to pass that the Lord Jesus said to that church long ago through His beloved Apostle of Love.
"He that hath an ear, let him hear what the Spirit saith unto the
And unto the angel of the church of the Laodiceans write; These things saith the Amen, the faithful and true witness, the beginning of the creation of God;
I know thy works, that thou art neither cold nor hot: I would thou wert cold or hot.
So then because thou art lukewarm, and neither cold nor hot, I will spue thee out of my mouth.
Because thou sayest, I am rich, and increased with goods, and have need of nothing; and knowest not that thou art wretched, and miserable, and poor, and blind, and naked:
I counsel thee to buy of me gold tried in the fire, that thou mayest be rich; and white raiment, that thou mayest be clothed, and that the shame of thy nakedness do not appear; and anoint thine eyes with eyesalve, that thou mayest see.
As many as I love, I rebuke and chasten: be zealous therefore, and repent.
Behold, I stand at the door, and knock: if any man hear my voice, and open the door, I will come in to him, and will sup with him, and he with me.
To him that overcometh will I grant to sit with me in my throne, even as I also overcame, and am set down with my Father in his throne.
He that hath an ear, let him hear what the Spirit saith unto the churches." (Rev. 3:13-22)