Glen Stoll is the head of Integrity Ministries, an Edmonds, Washington-based group which promoted the use of "sham corporations" and "churches" for purposes of tax evasion Stoll claimed that he was a "citizen of heaven" and did not have to pay taxes; the Federal courts disagreed. On his organization, 'People who buy into tax-fraud schemes are buying nothing but trouble￢ﾀﾔpast due tax bills with interest and penalties and the possibility of criminal prosecution,' said Eileen J. O￢ﾀﾙConnor, Assistant Attorney General for the Tax Division." In 2005, Stoll lost a permanent injuction. Stoll also represents Kent Hovind's various enterprises, including Creation Science Ministries and Dinosaur Adventure Land. Regarding the IRS investigation on Hovind, Stoll claimed, the IRS allegations were "based on misperceptions" because "they don't understand how the church is created and registered, how it operates under church law, which is entirely separate from secular authority.