Changes

===Federal criminal tax-related convictions in 2006===

On [[July 11]], [[2006]], Hovind was charged in the [[United States District Court for the Northern District of Florida]] in Pensacola with twelve counts of willful failure to collect, account for, and pay over Federal income taxes and FICA taxes under {{usc|26|7202}}, forty-five counts of knowingly structuring transactions in Federally-insured financial institutions to evade the reporting requirements of {{usc|31|5313(a)}}, in violation of {{usc|31|5324}}, {{usc|18|2}} and 31 C.F.R. sec. 103.11, and one count of corruptly endeavoring to obstruct and impede the administration of the internal revenue laws under {{usc|26|7212}}.<ref>Indictment, ''United States of America v. Kent E. Hovind and Jo D. Hovind'', U.S. District Court for the Northern District of Florida, Pensacola Division, case no. 3:06CR83/MCR (dated July 11, 2006; filed at 12:55 pm, July 11, 2006) (hereinafter "Indictment").</ref><ref name="arrested">{{cite news | url= | title=Evangelist arrested on federal charges | publisher=[[Pensacola News Journal]] | date= 14 July 2006| first=Michael | last=Stewart | accessdate = }}</ref> Twelve of the charges were for failing to pay employee-related taxes, totaling $473,818, and 45 of the charges were for evading reporting requirements by making multiple cash withdrawals just under the $10,000 reporting requirement (a technique known as "smurfing"). The withdrawals, totaling $430,500, were made in 2001 and 2002.<ref name="arrested" />