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This is not an official site of either the Church of Spiritual Technology, the Internal Revenue Service, the United States Treasury Department, Scientology, or any Scientology organization, and is not approved or sanctioned by any of them. This is a public service educational news and information site about the strange relationships between the corporation known as Church of Spiritual Technology (doing business as the "L. Ron Hubbard Library"), and the United States government. All information on site may be freely used for non-commercial purposes.
"I hereby declare Scientology to be non-political and non-ideological. ...The reason for this declaration is...the efforts of [the United States] government...to seize Scientology in the United States... . Scientology is for a free people and is itself on this date declared free of any political connection or allegiance of any kind whatever."
L. Ron Hubbard
HCO Policy letter of 10 January 1968
Politics, Freedom From
How IRS Runs Scientology

Not only does IRS have a hot-line telephone set up with the top people running Scientology, IRS has also ordered that they receive regular reports about any change in the leadership or organizational pattern. In other words, IRS is set up over Scientology precisely as any CEO is over any organization, as planned by Meade Emory and IRS when Emory was Legislation Attorney for the Joint Committee on Taxation and then Assistant Commisioner of IRS. This chart shows how IRS exerts command and control over Scientology through its top agents--the non-Scientologist Special Directors hand-picked by Emory and IRS to run the top corporation, Church of Spiritual Technology (CST)--and through subordinate agents, the Tax Compliance Officers in OSA's Tax Compliance Sections.

Below this chart, there is another that shows a brief history of the corporate and intellectual property structure leading up to Emory-created IRS takeover for a "before-and-after" comparison, and notes follow the charts:
Prior to the Emory-engineered take-over by IRS--as demonstrated in another chart below--all organizations and intellectual property of Scientology were in one "container": The Hubbard Association of Scientologists, International (HASI, Inc. of Arizona), protected by the Guardian Office (chart below at 1966).

Emory and his federal cronies knew this, so their first step was to infiltrate Norton S. Karno and the Lenske brothers into Church of Scientology of California (CSC) and the GO. Karno and the Lenskes surreptitiously began transferring some of the intellectual property back to "Hubbard" (into his estate property), then allowed HASI, Inc. to be revoked, leaving the rest of the organizations hung out to dry. Within two months of the HASI, Inc. revocation, Emory and his government pals had the Gurardian Office raided by the FBI (chart below at 1977).

In 1978 Karno and the Lenske's completed gutting CSC of the intellectual property, covertly transferring all the copyrights back to "L. Ron Hubbard" (into his estate property), and in 1979 wrote a Hubbard "Will" making Karno Executor and Trustee over the Hubbard estate, leaving only the final phase of the IRS/Emory plan:

So in 1980, IRS plants Sherman and Stephen Lenske set up a firm separate from Karno--Lenske, Lenske & Heller, for "once-removed" deniability--and they were then "hired" in 1981 by co-conspiritor Norman Starkey. The Lenskes and Starkey, backed by Emory, removed the Controller over the Guardian Office, Mary Sue Hubbard (with a "letter from attorneys"), and disbanded what was left of the FBI-demolished Guardian Office using Starkey to oversee Sea Organization "missions" to accomplish it, leaving nothing but a stripped CSC and the lower organizations and franchises/missions (chart at 1981). And 1981 is when Lenske, Lenske & Heller started setting up all the "new, improved" corporations to be run by IRS (chart at top) exactly according to Meade Emory's master plan. Here is the brief charted corporate history as described above:

With an understanding of how the intellectual properties were stripped out of CSC (its division, HCO) and transferred into CST, and therefore into control of IRS, several notes about the first chart above are in order:

How can the IRS get away with running a religion, given the First Amendment? Because the control is done through CST, and CST is not a church: it is a corporation
. Ref. U.S. Claims Court No. 581-88T, Judge Bruggink:

"CST is not a church...CST represents that it is a religious corporation organized to accomplish the activities of a church. Despite its name, CST is not itself a church... ."

As a corporation, CST has no protection under the First Amendment of the Constitution, and so can be, and is, controlled by government agencies, including, but not necessarily limited to, IRS. IRS materially participated in the planning and establishment of the existing corporate structure--through their architect of it all, former Assistant Commissioner of IRS Meade Emory--expressly for this purpose. It's a fraud, top to bottom, that was largely created by IRS and is being run by them through three non-Scientologist tax attorneys that they hand-picked to be "Special Directors" of CST, the most powerful position in the richest and most powerful corporation. For even more on the fraud, see our report on the IRS brand of "Scientology": The Scientology Religion.

RTC is promoted in Scientology literature (as well as in legal threats from its attorneys) as being the "owner" of the trademarks, and, indeed, is listed with the U.S. Patent and Trademark Office as owner for the majority of the trademarks. What is not reflected in those records are contractual and estate documents (all in our Documents section) that give controlling interest in the most important marks to CST. In the 1993 estate trust transfer ordered by IRS, CST received all "commercial interest" in the most important marks (ones purportedly "given" to RTC by Hubbard in 1982, but in which transaction he withheld all "commercial interest," which then passed to CST). CST also has contractual right to take back all other interest and goodwill in those key marks from RTC at any time in CST's "sole discretion." None of the other marks RTC has registered have any value at all without those key marks, which include the Sea Org symbols, the Scientology "S-and-double-triangles," the Scientology cross, and the Dianetics triangle. This very covert control mechanism was set up by Meade Emory and IRS to hide the fact of CST's control over RTC and over all of Scientology.

RTC gained international notariety for being involved in copyright litigation, making most people believe, falsely, that RTC owned the copyrights. RTC never owned any copyrights. The reason RTC was involved in the sensational Copyright Wars against the internet was because the contested documents were the "Advanced Technology" materials, which RTC is licensed by CST to sublicense to the "Advanced Organizations." RTC also is contractually obligated to CST to protect the trade secrets and the copyrights in the Advanced Technology, even though CST is the copyright owner. This was set up this way intentionally by Meade Emory and IRS to hide CST's control. Some have even speculated, with good reason, that IRS agents were involved in instigating the copyright wars for the express purpose of getting media exposure that would create this exact false impression in the public--that RTC was the whip hand--further insulating the wealth and power of CST, and the hidden relationship between CST and IRS.

Bridge Publications, Inc. (BPI) is the other corporation that has been involved in copyright litigation. BPI is the corporation that publishes CST's copyrighted works. Inside BPI's books and publications you will find the copyrights belong to the "L. Ron Hubbard Library," which is simply a fraudulent fictitious business name for CST, another covert trick devised by Meade Emory and IRS to help obfuscate IRS's involvement and control by hiding it behind the name "L. Ron Hubbard." But BPI is the front corporation for CST that, like RTC, is contractually bound to defend CST's non-Advanced Technology copyrights, even though CST is the exclusive owner of all of the copyrights.

The Office of Special Affairs (OSA) is placed organizationally as an attachment to the corporation known as Church of Scientology International (CSI). But OSA also has direct ties to CST that are hidden in intellectual property relationships between CST and OSA. The "Way to Happiness" book and trademarks are solely owned by CST, and the marketing and selling of that booklet and its related programs are under the "Social Coordination" branch of OSA. This provides a covert cover for direct command and control from IRS through CST into OSA, which was also created and set up by Meade Emory. But perhaps most important in IRS command and control into OSA is the senior "Tax Compliance Office" established there by Emory, providing a direct line for information and orders between IRS and OSA.

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