United States District Court for the Northern District of Florida

“ In general, employers must withhold, deposit, report, and pay federal income tax as well as Social Security and Medicare taxes from employee wages. The amount of federal income tax withheld is based on an employee’s martial status and the withholding allowances as reported by the employee to the employer on the Internal Revenue Service (IRS) Form W-4. Federal Insurance Contributions Act (FICA) taxes provide a federal system of old age, survivors, disability, (Social Security tax) and hospital insurance (Medicare tax) . ”

“ NOTICE OF CRIMINAL CONTEMPT PROCEEDINGS AND SHOW CAUSE ORDER
On the Government’s motion in United States v. Hovind, 3:06cr83 (N.D. Fla.) , the Court has found cause to initiate criminal contempt proceedings against Kent E. Hovind. Therefore, pursuant to the Court’s inherent and statutory contempt power, criminal contempt proceedings are hereby initiated against Kent E. Hovind on the Government’s charge that he willfully violated an injunction order of this Court. See 18 U.S.C. § 401 (3) ; Fed. R. Crim. P. 42 (a) .
Criminal contempt need not be charged by indictment. ”

“ Employers are required to withhold FICA taxes from employee’s wages and pay a matching amount of these taxes. During the times relevant to this indictment, the employee tax rate for Social Security was 6.2% of the employees’ gross wages which was withheld from the employees’ wages, and the employer tax rate was also 6.2% (12.4% total) . The employee tax rate for Medicare was 1.45% of the employees’ gross wages, which was withheld form the employees’ wages and the employer tax rate for Medicare was also 1.45% (2.9% total) . ”