At various times, the government alleged that Hovind had not filed personal U.S. federal income tax returns for the years 1989 through 1997. In the spring of 2004, the IRS conducted an audit and criminal investigation regarding Hovind's unfiled personal Federal income tax for 1995 through 1997. IRS agent Scott Schneider said, "Since 1997, Hovind has engaged in financial transactions indicating sources of income and has made deposits to bank accounts well in excess of $1 million per year during some of these years, which would require the filing of federal income taxes." On June 3, 2004, the IRS executed a search warrant on Hovind's home and businesses to confiscate financial records and attempt to deliver notices of Federal tax liens of $504,957.24, which Hovind refused to accept. Agents confiscated $42,000 in cash found in various places in the residence. Six guns were present, including an SKS semiautomatic rifle. That day, Hovind withdrew $70,000 from the CSE bank account, half in cash.