I repeat.........Kent Hovind maintains that the tax laws are not Constitutional and all I can say is that he states this openly in public and is hiding nothing. He's been doing this for years and still charged with no crimes. I understand that these people who operate this way do so lawfully, though the feds don't like it and are doing everything they can think of to find a valid charge to arrest them. I understand also that you better be pretty smart on your tax laws and your legal rights or don't try this at home.
Kent Hovind may claim many things, but that doesn't mean they are true. I have heard various claims about how tax laws are unconstitutional. Of course, if he, or anyone making those claims, had read the constitution, they would know their claims are flat out lies.
Article 1:
Section 8:
Clause 1: The Congress shall have Power To lay and collect Taxes, Duties, Imposts and Excises, to pay the Debts and provide for the common Defence and general Welfare of the United States; but all Duties, Imposts and Excises shall be uniform throughout the United States; -US Constitution
Now, there have been those that thought this article wasn't clear enough in giving power to the government to collect taxes on personal income, so to clear things up, amendment 16 was passed.
Amendment 16 (1913)
The Congress shall have power to lay and collect taxes on incomes, from whatever source derived, without apportionment among the several states, and without regard to any census of enumeration.
-US constitution, amendments
Failure to not file your taxes or to pay them is a crime. Just because the IRS hadn't audited him previously, and discovered malfeasance, doesn't mean he hasnt been breaking laws. You misunderstand the tax laws and the powers given to the US government by the constitution if you think it is lawful to not to pay your taxes. True, there is special tax-exempt statuses that can be applied to organizations (not individuals), but those groups are tightly regulated in how they can obtains and spend money. Additionally, their finances are carefully monitered. Since Kent Hovind is an individual, his buisnesses are not tax-exempt organizations (I believe they are single proprietorships in most cases).
There are other misconceptions, but those are the big two that come to mind.