In November 2006, Kent Hovind was convicted of twelve counts of willful failure to collect, account for, and pay over Federal income taxes and FICA taxes under , forty-five counts of knowingly structuring transactions in Federally-insured financial institutions to evade the reporting requirements of , in violation of , 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 . 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 (smurfing).