http://en.wikipedia.org/wiki/Kent_HovindIn the document, the Hovinds argue that Social Security is essentially a "Ponzi scheme."<30> The Hovinds referred to the United States Government as "the 'bankrupt' corporate government" and said they were renouncing their United States citizenship and Social Security numbers to become "a natural citizen of 'America' and a natural sojourner.").<30> In 2002 Hovind was again delinquent in paying his taxes, and unsuccessfully sued the IRS for harassment.<31> The Hovinds referred to their home state of Florida as "the State of Florida Body-Politic Corporation."<30> Judges and the IRS did not appear to honor this as a legally relevant document in future decisions.<31>
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At the time of the indictment, Hovind's defense appeared to be that although there were 30 people working for him, all of whom receive remuneration in cash, none of them were employees. According to Hovind, "Nobody's an employee, and they all know that when they come. They come, they work ... The laborer is worthy of his hire -- we try to take the purely scriptural approach. We do the best we can with helping people with their family needs. There are no employees here."<44> Hovind has also claimed that he is not liable for taxes and his ministry does not have to "render unto Caesar" because it is not working for the government.<45>
On October 21, 2006, the trial began in which he hoped to convince a jury that his amusement park admission and merchandise sales belonged to God and cannot be taxed.<46> After the first week of testimony the trial was postponed due to a defense lawyer's illness.<47> Former and current workers, IRS agents, a bank employee, and a lawyer of a non-profit Christian organization testified in the trial. Workers testified that they had to punch time cards, had vacation and sick days; while others testified Hovind claimed he had "beat" the tax system.<48> During the trial, the judge "admonished" Hovind's attorney for wasting time and asking irrelevant questions.<49>
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