Hovind was originally reported to the Internal Revenue Service by Pensacola Christian College senior vice President Rebekah Horton in the mid-1990s, after she learned of Hovind's anti-tax stand. Hovind's organization had neither business licenses nor tax-exempt status, nor was it considered a church by people who worked there. The ministry's organizational structure was described by the United States Tax Court as appearing to be "based on various questionable trust documents purchased from Glen Stoll, a known promoter of tax avoidance schemes", leading the Court to conclude that Hovind used these trust documents as well as other fraudulent means to conceal the ownership and control of his activities and properties.