From the Judgment in Hovind's case, in January of 2007, this appears to be the gist:Samphire wrote:Maury,
The recent focus has concentrated on the structuring matter so I've lost track of what the sentencing was on the withholding issues detailed in the first 12 charges. I cannot now find any record of the sentencing....
On counts 1 through 12 (willful failure to collect, account for or pay federal withholding taxes, etc., under 26 USC 7202), the sentence was 60 months for each count, all to run concurrently.
On counts 13 through 56 (structuring under 31 USC 5324(a)(3) and various other statutes), the sentence was 60 months for each count, all to run concurrently with counts 1 through 12.
On count 57 (another structuring count), the sentence was 60 months, to run consecutively to counts 1 through 56.
On count 58 (obstruction of justice, endeavoring to obstruct and impede, etc., under 26 USC 7212(a)), the sentence was 36 months, to run concurrently with counts 1 through 56.
So, in summary, a 120 month sentence: 60 months + 60 months. Essentially, the prison term for counts 1 through 56 and for count 58 run concurrently with each other. Unfortunately for Mr. Hovind, the 60 month prison term for count 57 does not start to run until after the 60 months are deemed to have expired for counts 1 through 56 (and for count 58). So, he ended up with a 120 month sentence.
However, under the rules, my understanding is that the prisoner can get out of the prison after serving 85% of his sentence. So, if the prison is a good little boy, a 120 month sentence might turn out to result in 102 months of actual incarceration.
I don't know off the top of my head what date Kent Hovind is deemed to have begun serving his time, but the Federal Bureau of Prisons currently projects his release date as being August 10, 2015. Of course, that could change if he is convicted on the new charges.