Oceans Brief
Kent Hovind v Commissioner of Internal Revenue (2013 Order and Decision)
2026-11-15 14:24:48 · The Daily Ledger
UNITED STATES TAX COURT
WASHINGTON, DC 20217 DRB
KENT HOVIND, )
)

Petitioner, ) )

v. ) Docket No. 4245-10.

)
COMMISSIONER OF INTERNAL REVENUE, )
)
Respondent )
ORDER AND DECISION
On December 26, 2012, respondent filed a Motion for Entry of Decision.
By Orders dated January 9 and February 13, 2013, petitioner was ordered to file an Objection, if any, to respondent's motion. To date, petitioner has filed no response to respondent's motion.
In view of the foregoing, it is
ORDERED that respondent's Motion for Entry of Decision is granted. It is further
ORDERED AND DECIDED that there are deficiencies, penalties and additions to tax due from petitioner as follows:
Additions to Tax/Penalties
I.R.C. §§
Year Deficiency 6651(f) 6651(a)(2) 6654
1998 $113,026.00 $81,943.85 $28,256.50 $5,130.06
1999 $195,708.00 $141,888.30 $48,927.00 $9,399.26
2000 $197,061.00 $142,426.98 $49,112.75 $10,562.41
2001 $155,216.00 $112,531.60 $38,804.00 $6,203.03
2002 $155,238.00 $111,920.43 $38,593.25 $5,155.49
SERVED May 15 2013
2003 $136,545.00 $98,995.13 $34,136.25 $3,523.02
2004 $267,428.00 $193,885.30 $66,857.00 $7,663.70
2005 $298,640.00 $216,514.00 $65,700.80 $11,978.91
2006 $147,669.00 $107,060.03 $23,627.04 $6,988.26
(Signed) John O. Colvin
Chief Judge
ENTERED: MAY 15 2013
See also
Kent Hovind 2005 Affidavit
Kent E. Hovind, et al. v. Scott M. Schneider et al
The Hovind Bankruptcy Decision
United States of America v Kent Hovind and Jo Hovind
Internal Revenue Service