Church or IRS Branch Office?

[Anonymous]

PUBLIC RESEARCH FOUNDATION
HCR 38, BOX 66
LAS VEGAS, NEVADA 89124
PHONE: 702-873-2343
FAX: 702-873-2115
E-MAIL: p...@mailcity.com

FOR IMMEDIATE RELEASE

CHURCH STAFF AND MINISTERS USED TO ENFORCE IRS COMPLIANCE

An official Scientology document--recently uncovered by the Public Research
Foundation--requires ministers and staff of every Scientology church and
mission to enforce compliance to IRS regulations on individual parishoners.
The document, a "Scientology Policy Directive" entitled "PERSONAL
INCOME TAXES," is written by an unidentified "Tax Compliance Officer" for
the Church of Scientology. In part, it says that a Scientologist who fails
to comply with all IRS regulations "will be ineligible for Church services
until the matter is rectified."
To put teeth into the enforcement, the church Tax Directive goes so
far as to threaten non-compliers with the loss of their religion. Ordering
parishoners to abide by IRS edicts, the church Tax Directive concludes:
"Who would want to risk his eternity for any amount of money?"
A highly-placed church official named Lyman Spurlock confirmed that
threat when he wrote to one parishoner who had challenged the
constitutionality of the unholy church/state union:

"Were I you I would weigh...the IRS versus your future for
eternity. If you insist on your current course you will not
ever be eligible for training and processing (Scientology
church services) and that is very unfortunate for you."

And unfortunate it was: the parishoner that letter was addressed to
was later expelled from the church when he wouldn't knuckle under.
Lyman Spurlock, the author of the letter, is co-founder of
Scientology's most powerful organization, a secretive corporation called
the "Church of Spiritual Technology" (CST). But it was recently disclosed
by the Public Research Foundation (Press Release: "HIDDEN TIES BETWEEN IRS
AND SCIENTOLOGY REVEALED") that Spurlock's fellow co-founder of CST is
former Assistant to the Commissioner of IRS, Meade Emory. Serious questions
are being raised by many about what influence Emory might have had in the
super-secret 1993 IRS tax exemption for CST and the lesser Scientology
corporations. Aside from Spurlock--who is a CPA--Emory and the other
co-founders and Special Directors of CST are not, themselves,
Scientologists, but are tax and probate attorneys.
Meade Emory was Assistant to IRS Commissioner Donald C. Alexander,
whose reign began during Nixon's catastrophic last term. Before that, Emory
was Legislation Counsel of the Joint Committee on Taxation of the U.S.
Congress.
CST--the all-powerful Scientology corporation that Emory helped to
set up--operates almost invisibly behind the panoply of church corporations
it controls, but exercises final authority over every copyright and
trademark that has any connection with Scientology. Without CST's blessing,
none of the junior corporations could operate at all.
It is CST's corporate leverage over all of Scientology and over all
Scientologists that makes the unprecedented church Tax Directives possible.
Another Scientologist who was expelled on the strength of those
church Tax Directives said, "This is the greatest outrage against religious
freedoms since the American Revolution. If a church can use a parishoner's
hope of salvation to make him kneel down before a vicious government
agency, then the IRS can use ANY church to hound and threaten. Who's next
for a 'Tax Compliance Officer?' The Baptists? The Catholics? Church and
state are one now. My church IS the IRS."
Said one tax-watcher, "This makes all Scientology organizations
'branch offices' of IRS, and every Scientology minister an agent of
IRS--there to enforce compliance under the threat of eternal damnation. Why
else would a church have a Tax Compliance Enforcement Officer? And what
happens if a Scientology penitent needs to confess to his minister that he
fudged somewhere on his taxes?"
Others are asking why no one in any branch of government has done
anything to force open the sealed, secret tax-exemption agreement between
IRS and Scientology. On March 15, 1996, U.S. District Judge Gladys Kessler,
in the case of TAX ANALYSTS v. INTERNAL REVENUE SERVICE in the United
States District Court for the District of Columbia (case No. 94-CV-00220
[TFH]), did order the IRS to release certain documents regarding the
Scientology "closing agreement," but so far IRS has not even complied with
the court order.
In that case, Tax Analysts exposed several disturbing facts about
the IRS/Scientology arrangement. Submissions to the court revealed, among
other things, that the IRS's Exempt Organizations Technical Division had
been "instructed not to review the exemption applications filed by the
Church of Scientology and its affiliates for compliance with IRC 501(c)(3)."
Who issued that strange order, and whether Meade Emory had any
influence on that decision, is unknown. It is likely to remain unknown
until sufficient public pressure is brought to bear on federal officials
that the IRS/Scientology agreement is unsealed.
Until then, for the first time in American history, adherents of a
religion are being forced by their church to know and abide by the
6,000-page scripture of IRS, or be denied the right to the free exercise of
their chosen religion.

END OF RELEASE

[Joe Harrington]

This is most interesting and its somewhat related to an odd e-mail I
received a few days ago: Here is an edited version of the text:

"Another question : what were Scientologists in Dallas
doing circulating an IRS handbook, printed
in 1993, called "Handbook for Special Agents",
stamped "internal circulation only", and with a
brief note from the president's office stipulating
that these guidelines were to be used by the IRS?

When I was in the xxxxx in 1996, I visited an ex-Scientologist
friend and he showed me this book, which was
mind-boggling - detailing how to do surveillance ops, and
all the usual intel stuff on potential tax defaulters.
The point being, according to my friend who was "on-lines"
at xxxxxx, was that a group of Scientologists
were selling these things to other Scientologists."

Has anyone ever heard of such a thing???

Joe

[Joe Harrington]

In a matter related to this subject, I received a reply from Gerry
Armstrong. He indicated that the following was his ARS-posted response
to an earlier thread. The post never showed up on my newsreader, nor on
the newsreader of several others I checked with. So I'm taking the
liberty of reposting it here:

> Joe:

> Following is my response to a recent post. Note that this person is part of
> the Nevada "research foundation."
>
>
>
> On 20 Dec 1997 23:43:17 +0100, nob...@REPLAY.COM (Anonymous) wrote:
>
> >
> >Gerry! Buddy! Canada's cold without you!
> >
>
> It goes without saying I suppose that it's obvious you know a lot more about
> me than I know, or I know I know, about you. I am aware your words about
> Scientology do not necessarily make you, as it is commonly understood, my
> friend, or as you say below, buddy.
>
> >We haven't seen you much on the newsgroup since the IRS/Scientology
> >Connection story broke. Where ya' been?
> >
> I was in Nevada.
>
> I certainly read the (I believe it was) original research post and may have
> said a few words in response in a related thread. I'm sure you keep track of
> these things.
>
> >I wuz just wonderin' about a few thangs, Ger:
> >
>
> I received as you might know some days ago an email from one or another
> anonymous source, I'd say a flame, addressing me "Jer." First time anyone in
> this forum has used either.
>
> >1. You say in your "Appendix" that "in January of 1980 there was an
> >announcement of a possible raid to be made by the FBI or other law
> >enforcement agencies of (Gilman Hot Springs)." Gee, Ger, that "raid" never
> >materialized, did it?
>
> No.
>
> There's that "Ger"again.
>
> > Where was Lyman then? (Was he one of your buddies?)
>
> My recollection is that Lyman was at SU. He had a post like Investments
> Officer International, or similar. Although he was undoubtedly traveling
> here and there, he was, I believe, based at Gilman.
>
> Lyman was not a close friend, although we knew each other. He had been, I
> believe, before joining the SO at La Quinta, an accountant. He joined, I
> think, as an auditor (the meter-packing kind), and was part of Hubbard's
> auditor training corps at La Quinta. It appeared that he became trusted as
> an auditor, and then his accounting background was drawn upon and at some
> point around the time of the move to Gilman he got the investments officer post.
>
> >Where were you? In the "Household Unit?"
>
> I was DCOHU, based at Gilman.
>
>
> > Ever find out where that
> >announcement originated? Who made the announcement, Ger?
> >
> I don't know where it originated. I have a recollection of being told that
> it came from a tipoff received by the GO, but that may only be passed on
> speculation. It was clear that within the Gilman property the announcment
> was made by the CMO, and the shredding party ordered and overseen by the CMO.
>
> Remember, at that time raids and threats of raids were still GO country.
> There had been a GO unit at La Quinta, including MSH and her staff, before
> the 1977 FBI raid. But because of the FBI/Criminal Case, the whole GO
> presence, including MSH, had left the La Quinta property. Hubbard also,
> fearing prosecution, left La Quinta for a period of time. Nevertheless, even
> at Gilman Hubbard continued to meet occasionally with MSH. And it appeared
> that there were other channels the GO used to protect and keep track of
> Hubbard and the Gilman property.
>
>
> >2. As a result of the "announcement," you say the Commodore's Messengers
> >required everyone to "go through all the documents located on the property
> >and 'vet' or destroy anything which showed that Hubbard controlled
> >Scientology organizations, retained financial control, or was issuing
> >orders to people at Gilman Hot Springs." You know, Ger, that's just what I
> >would do if I had inside knowledge that Hubbard was about to disappear
> >forever (or had ALREADY disappeared forever) and I was going to take over
> >everything. Wasn't little Davey Miscavige in the CMO at Gilman right about
> >then, too?
>
> Yes, Miscavige was in the CMO at Gilman.
>
> Here's the way it appeared, to the best of my recollection. In early
> January, some days after or into the shredding party, I petition Hubbard to
> transfer to the Pers PRO Bureau and assemble his papers, etc. He approves
> the petition. Now I know what you're saying, "How do you know he did, Ger?"
> And I would have to say I don't; all his correspondence during this period
> was typed, and often typed for him, and communications of the nature of his
> to me were signed with a typed "R." But Barbara DeCelle, LRH Personel
> Secretary at the time, later told me, because I asked, that Hubbard had
> indeed seen my petition, and answered it. Everything else that happened
> during that period also supports the conclusion that Hubbard was still in
> close communication and had not disappeared forever. I would guess that he
> made his escape from X in Hemet perhaps two weeks later, taking with him, as
> far as I know, Pat and Annie.
>
>
> > With you?
>
> Yes, with me in the sense that we were both at that time based at Gilman.
>
>
> >And, let's see, where did you say Lyman was?
> >
> Asked and answered.
>
>
> >3. What were you working on at the time, Ger? Wasn't it "Mission Corporate
> >Category Sort-out?"
>
> It happened, as far as I was aware, like this:
>
> 1. Raid threat.
> 2. Brenda Black brings me box of old Hubbard papers.
> 3. I discover a bunch of such boxes.
> 4. I petition Hubbard.
> 5. He approves the petition.
> 6. I transfer to the Pers PRO Bu, and move all the Hubbard archive boxes to
> Laurel Sullivan's office (the old pro shop in the Massacre Canyon Inn).
> 7. After I'm Laurel's junior she gets me assigned as MCCS 2nd. DM is MCCS
> Mission Ops.
> 8. Because of dealing with Hubbard's lawyers in LA, and for security
> reasons, Laurel and I move to the Cedar complex and set up MCCS and the
> Hubbard Archive.
>
>
> > Seems to me that little Davey and his buddy Lyman (and
> >whoever their friends are) wound up taking that job over, to make sure that
> >Mary Sue couldn't "retain control forever."
>
> First MCCS, based on a number of Hubbard orders, was operating. Then there
> was, I believe, a period of time when both MCCS and the mission which hired
> Lenske, Lenske and Heller were operating simultaneously. Then MCCS was
> terminated, and the second legal mission continued. Miscavige was, I
> believe, (essentially) Mission Ops on both missions.
>
>
> > Hey, Ger, how did you get that
> >plum job? But then, I think you got an even better job, didn't you?
> >
> As you admit below, coincidences.
>
> Actually, there are two types of occurrences: the ones planned by men and
> the ones planned by God. The latter, unacceptable in Scientology, often are
> called, in human affairs, coincidences. Hubbard condemned these, yet was not
> really being honest about what he was intending, in HCOPL "The Why Is God."
>
> So, without raising coincidence to Divine Guidance, I got the MCCS job
> because I had worked with Laurel when she was decorating Hubbard's home at
> Gilman, and I was the HU purchaser. And then because someone originated the
> raid threat, Brenda Black found the box, I petitioned Hubbard, he approved
> the petition, I transfered to his PR Bureau, and around the same time (due
> to Van Schaik, IRS and other legal threats) Hubbard issues his orders about
> sorting out _his_ corporate category, Laurel is assigned to the mission, and
> I was there and available as the second missionaire.
>
> I suppose it could be argued that the Archivist post was a better job, but
> it was really just different. I didn't get that post after the MCCS mission.
> I was the Archivist at the same time as working on MCCS. Laurel too
> continued to hold her Pers PRO post while on MCCS. As more people came onto
> MCCS (Dick Sullivan, Barbara DeCelle, Ms. (Lisa?) Britowich, Rick Klingler,
> Cat Morrow all worked on MCCS) I was able to work more and more on the
> archive/biography project, until I did that full time.
>
>
> >4. Right! The "raid" scare came in January, 1980, all evidence of Hubbard's
> >existence got wiped off the face of the earth, and right at the very same
> >time, in January 1980 you - you lucky boy, you - "became the L. Ron Hubbard
> >Personal Relations Officer Researcher (PPRO Res)." According to your
> >"Appendix," you were working on BOTH jobs at the same time. So, let's see -
> >you had the inside track on the corporate info, AND you had the inside
> >track on all personal information regarding Hubbard? Am I right so far?
> >Stop me if I go too fast for you, Ger, or if I get anything wrong. But, you
> >know, I'm just using your own "Appendix" for this info.
> >
>
> Your facts are largely correct, but even largely correct facts can be used
> to arrive at a wrong conclusion.
>
> In a sense I had a unique position, and came into possession, long enough to
> understand what I had and read, a unique set of documents. I also had a
> certain set of God-given attributes which gave a certain value to the
> information I learned and the experiences I had. I'm not sure what you have
> in mind when you say "inside track."
>
> You'll have to stop yourself if you go too fast.
>
> >6. And what stroke of luck came next? L. Ron Hubbard accomodates everybody
> >by suddenly DISAPPEARING FOREVER the very next month - February 1980. (With
> >luck like that, Ger, you ought to be in Las Vegas!
>
> I am the luckiest person I have ever encountered. Not because others are
> therefore unluckier.
>
> I have found thousands of four-leaf clovers, hundreds of fives, dozens of
> sixes, and one seven.
>
> I am extremely fortunate in all things.
>
> One of the things I consider great good fortune is rarely gambling. Another
> is to know the source of all great good fortune. Although the source has
> remained the same, I did not have have an awareness of great good fortune
> nor its source in 1980.
>
> I think, although the mathematics is not my province, that a life, and mine
> as easy as any other's, can prove God's existence. Hubbardism could be
> described as one man's [futile] effort to prove God's non-existence. But
> that discussion is for another day and maybe another newsgroup.
>
> >But, you already _are_
> >in Nevada, aren't you? Doing a little research on a certain research
> >foundation?
>
> Well now. I called the "research foundation's" number, which I imagine
> everyone saw and some of that everyone must have called. So you broke "the
> IRS/Scientology Connection story," but you only responded in this way to me.
> Is that because I'm so lucky?
>
>
> >For whom, Ger? For Lyman? For Meade?
>
> Oh, I get it, it's because we're both paranoid. If I told you who I'm
> working for you'd just think I was lying. I'm working for everyone.
>
> > Who's footing the bill for
> >your trip? Say, can you hear the airplanes going overhead from where you're
> >staying?)
> >
>
> What trip are you talking about?
>
> I can often hear planes that pass overhead no matter where I'm staying. I
> think my hearing depends on the planes, their altitude, air movement,
> ambient noise and other factors. If I'm very lucky, I don't hear a thing.
>
> >5. You wrote a letter to Mary Sue - on February 5th 1980 - advising her
> >that you had found a bunch of personal stuff on LRH. That doesn't have a
> >little ring of blackmail in it, does it? Naw, Ger, you wouldn't do that.
> >
> Naw, I didn't do that. I suppose the opportunity was there, although I never
> considered it. Again, I was and am astonishingly lucky, lucky enough to have
> avoided criminal schemes.
>
> >6. But, by God, Ger, it got you the job, didn't it? She responded, not
> >giving you _approval_ to be the Biography Researcher, but "acknowledging"
> >that you would be that. What does that mean, Ger?
> >
> No, it didn't get me the job. I already had the job, from her boss, the
> Commodore.
>
> I don't understand your question, "What does that mean." What do you mean?
>
> >7. Hey! Here's a coincidence! (I'm a card-carrying member of the Church of
> >Coincidence-ology, Ger. I know everything is just a coincidence.)
>
> The statement "everything is just a coincidence," as you mean it, doesn't
> mean anything. Everything is, on the other hand, coincident. Perhaps that's
> helpful.
>
>
> >On
> >February 19th 1980, right after you got your "acknowledgement" from Mary
> >Sue, N. Jerold Cohen, Chief Counsel, Internal Revenue Service, filed a
> >stipulation in United States Tax Court saying "Scientology is and at all
> >relevant times was a religion within the purview of the First Amendment of
> >the Constitution of the United States. 2. Petitioners' Articles of
> >Organization satisfied the 'organizational test' prescribed by Treas. Reg.
> >§1.501(c)(3)-1(b)..." This is a very curious coincidence, Ger. Know
> >anything about it?
>
> That's nothing. On January 26, 1986, almost 6 years to the day later,
> Hubbard himself died (so they say). Talk about a coincidence!
>
> But no, if you mean did I have anything directly to do with the IRS stip, I
> didn't. There will probably be something about this in the tax court
> decision, the opinion in which I do not have with me. That stip was probably
> logically expeditious on the IRS's part, given the case in which it was
> made, if it was.
>
> >Boy, those guvmint lines can move _fast_ when they need
> >to, huh? (Well, if ya' got friends like Meade, that is.)
> >
>
> Are you ascribing a stipulation in the 1980 CSC tax case trial to Meade
> Emory? I wouldn't do so on the evidence I've seen thus far.
>
>
> >8. By December 1981, Mary Sue had been busted, Lenske was in place, the
> >G.O. had been blown apart, all the new corporations were in place (except
> >CST - that had to wait so it would look good). So then you "blew," right,
> >Ger, taking lots of personal information on the Hubbards?
>
> No. I don't believe the new corps were "in place" when I left in Dec 1981.
>
> And no, I didn't take a lot of personal info on the Hubbards. I had been
> providing documents to Omar Garrison from about October, 1980.
>
> >Am I getting this right, Ger?
>
> Well, if whatever you're getting is leading you to a conclusion in which the
> coincidences are not coincidences, but are human schemes, then you're
> getting it wrong.
>
>
> >I know these are all coincidences, cause I'm a TRUE BELIEVER in
> >the Church of Coincidence-ology, but I just want to make sure I don't get
> >any of the coincidences out of place.
> >
> By there nature it may be that coincidences are never out of place.
>
> I've found that people who are pretending to be something different from
> what they are have trouble recognizing coincidences for what they are.
>
> >9. Then you wind up in a big "fight" with DM and Lyman and those guys,
> >right? But you came out of that pretty well set up, financially, didn't
> >you, Ger? As I recall, you did better than anyone else in that settlement.
> >Oh, I know it was a "great trauma" having to settle with - well, I'll be
> >damned! With LAWRENCE HELLER, one of the co-founders of CST. Personally,
> >Ger, I think Lyman and Heller and Lenske did okay by you.
>
> The monetary settlement was with Mike Flynn. For all Heller and Scientology
> knew, or were supposed to know, I got one thin dime. I settled for the
> amount I was willing to settle for. I had enough to quit the fight, and, if
> Scientology left me alone, to live in peace and do my projects.
>
>
> >Of course, I
> >think they should have paid you more, but I think you were pretty well
> >rewarded, don't you?
>
> I have never complained about the amount of the settlement. Neither should
> Scientology complain, because they got a good deal. They did not get a deal,
> however, in which I am their punching bag.
>
>
> >And look at all that black PR you got to spread about
> >Hubbard while you were doing it! Boy, you won both ways, didn't you, Ger?
>
> You will have to be more specific about "all that black PR." I'll leave a
> space here for you to fill in. Just list everything I said that you say is
> black PR.


> >'Cause you had all those "official, bona-fide" documents on the sum-bitch,
> >didn't you, Ger? Yowza, you sho' did have the goods on the guy! And, of
> >course, you didn't have any help manufactur - I'm sorry, I meant
> >_collecting_ them all, did you?
> >
>
> It would be very helpful if you would provide some facts as you're into
> standard Scientology black PR here.
>
> >10. Ger, how cum we can't _see_ all these boner-fide documents on that
> >sum-bitch? I sure would like to. I mean, of course your word isn't to be
> >questioned, but - well, dadgum! Did you slip up and let them all get sealed
> >or something? See, if you hadn't screwed up like that, we could all have
> >the inside skinny like you do. I mean, it _does_ constitute the Official
> >OSA (Office of Scummy Assholes) DA Pack on Hubbard, doesn't it? All the
> >very best books on the man, smearing him, use your data, don't they? (You
> >know, the books that the very best lawyers in the world somehow couldn't do
> >anything about?)
> >
>
> No, the essential facts are all readily available. You are in no way
> deprived. There is not one fact about Hubbard's life which is not known
> which if known would change the conclusion anyone lucky enough to have a
> functioning soul would arrive at by studying what is widely known.
>
> So in that sense, I didn't screw up. I have done my part, with my not
> uncommon gifts, and perhaps not as well as many might, in bringing to light
> the dark nature of Hubbard and his organization.
>
> I would speculate that if the very best lawyers in the world couldn't do
> anything about the Hubbard books they contained, as understood when
> considering biographical works about modern day humans, a great deal of truth.
>
> >11. So, Ger? Where ya' been, buddy? Long time, no see! You can 'splain all
> >this to me, can't you?
>
> There are many things I can explain. And others with which I can be at least
> helpful.
>
>
> > I jezt cain't wait to hear from ya'! Ger? Do ya' got
> >a computer down there in Nevada? There's always Kinko's, you know.
> >
> >Heironymous Anonymous
> >
> >
> Well now that we know you return phone calls with a post to ars, we're all
> in a better position to help you sort out your puzzle.
>
> Gerry