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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.
"All outgoing mail to attorneys, tax cruds, the alleged government...must be sent to the Legal Officer."
L. Ron Hubbard Founder of Scientology


Tax crud Meade Emory, Founder of the "Church" of Spiritual Technology, Founder of "the Scientology religion."

Sporting impeccable credentials, Meade Emory is the very picture of respectability: a pillar of the Seattle, Washington community where he lives; former legislation attorney to the Joint Committee on Taxation 1970-1972; recently Director of the Law School Graduate Tax Program at the University of Washington; Assistant Commissioner of IRS to Donald C. Alexander 1975-1977. And creator of one of the biggest frauds in U.S. history, a treasonous rape of the Constitution and the First Amendment. It's only a wonder that he isn't a priest.

Meade Emory is founder of the Church of Spiritual Technology (CST), doing business under the fraudulent fictitious business name of "L. Ron Hubbard Library." It isn't a church, and it isn't a library: it's the richest and most powerful corporation in the entire Scientology empire, owner of all the copyrights, owner and controller of the most important trademarks, and being run by the Internal Revenue Service through three non-Scientologist tax attorneys hand-picked by Meade Emory and "the Service"--IRS--to be Special Directors of CST for life.

But Meade did far more than just found CST.

Meade Emory also was the architect of the entire corporate restructuring that took place between 1981 and 1983, creating at least five key corporations that would complete the fraud. Although CST is the only one of the corporations to which Emory's name specifically got attached as founder--in the 1992 United States Claims Court ruling by Judge Bruggink--Bruggink also revealed that Emory had "served as counsel to other Scientology groups," and that can only mean one thing: Emory was in on the restructuring beginning-to-end, top-to-bottom, because CST was not created in a vacuum. It has enormously complex licensing and tax relationships to the other corporations junior to it, all of which had to have been carefully worked out well in advance of the first corporation in the new structure ever coming into being.

And Emory, alone among any other person involved, had been Legislation Counsel to the Joint Committe on Taxation, Assistant to Commisioner of IRS, and professor of tax and probate law at several universities. Emory took a back seat to no one involved in the recreation of Scientology from the ground up. He was the mastermind, the architect, the final authority for every detail, and was "Mr. Emory" to everyone involved.

Meade is also the tax and probate evil genius who masterminded L. Ron Hubbard's so-called "estate planning"--his Wills and Trusts--to rip off Hubbard's family of their rightful inheritance. Emory, along with co-conspirators Sherman Lenske (Emory's chief clerk for the dirty work) Stephen Lenske (Sherman's brother), and Norman F. Starkey, among others--all of them working on behalf of IRS--conspired to pour the estate into the Emory-created "Author's Family Trust-B," and from there, by order of IRS, into the IRS-controlled corporation Emory had created for that express purpose: CST. Emory had written into the "Author's Family Trust-B" enormously complex tax issues, but mainly had written in CST as the primary beneficiary. Emory's covert machinations were spread out over so many separatate and interlocking documents, themselves spread out over so many years and even decades, that he and IRS were certain that it was so complex, so scattered, that its very complexity would hide CST's and IRS's control, and would hide Emory's own involvement and that of his co-conspirators.

So intent were they, though, on covering up the heinous offenses they had committed against the state and the Constitution that, just to be on the safe side, when Emory and IRS created the final "Closing Agreement" to put the final seal on the fraud, they made damned sure that everyone involved was sworn to secrecy. But even that wasn't enough. So Emory and the Commissioner of IRS actually wrote into it a "continued conspiracy" clause specifically protecting Emory and "the Service" from any future claims by anyone that Emory and IRS had committed the very conspiracy that the Closing Agreement was a direct result of. That, they knew, would keep them safe, hidden, and protected.

At least they thought it would.

All of their secret conspiring did for 20 years. But that part's over now.

L. RON HUBBARD HIRED A TAX CRUD TO RESTRUCTURE SCIENTOLOGY?

Of course just as with the non-Scientologist tax attorney "Special Directors" he hand-picked to run CST, Meade Emory is no Scientologist either. So about now you might be starting to wonder when, how, and why in the world this particular "tax crud"--or any tax crud--would have been selected and hired by L. Ron Hubbard, of all people, for the awesomely important (to Hubbard) job of handling Hubbard's estate and restructuring all of Scientology.

We were wondering the very same thing. Which is how we found out just how big a fraud it was, who was involved, and what part they played. And we've documented all the details on this site. If you really want a full understanding of what happened and how, we recommend that you go to our chronological Documents index, bookmark it, and take as long as you need to work your way all the way through it, top to bottom. In doing so you will wind up visiting every page and every document on this site. (The only exception is the 25 pages of listings of over 10,000 copyright abstracts. But even they are there for easy reference.)

It's not a simple story. There is no TV Guide or Reader's Digest version. If you think of Watergate, you'll begin to get some idea of the scope of the conspiracy and cover-up. The entire scam was made as complex as possible by the IRS, Emory, and his co-conspirators, and was stretched over a time frame measured in decades, specifically so certain relationships and connections would never be made. They thought.

WHEN DID EMORY GET INVOLVED?

Everything possible has been done by Emory's co-conspirators, including IRS, to hide that information, and the depth of Emory's involvement. When just his involvement in the founding of CST was uncovered by the Public Research Foundation (PRF) and they called him about it, Emory first denied it, then when confronted with Claims Court evidence, suddenly developed Reagan Memory Syndrome and said he "didn't remember" that he was a founder of CST. And hung up. Unfortunately for him, PRF also knew about another of his co-conspirators, his former law partner and fellow CST co-founder Leon Misterek, so they called him, and Misterek rolled over on Emory, letting the cat out of the bag before rapidly deciding to shut up. No doubt after a phone conversation with Emory or D.C.

Despite Emory's and Misterek's overwhelming modesty, it can be determined with certainty that Emory was deeply involved with L. Ron Hubbard's estate matters, and with the corporate restructuring, at least as early as 1980. (Probably before, but we'll get to that.) The reason is that all parts of the scam were interdependent, and it was built in reverse: "The last shall be first, and the first shall be last." The first of the key corporations in the fraud was Bridge Publications, Inc. (BPI), built to be the publishing arm for CST's intellectual property, and BPI was incorporated on the 2nd of February 1981. The entire, plotting, covert, seditious plan had to have been worked out by then. As will be seen by a study of the information on this site, one hell of a lot of planning went into it. But BPI was the first of what we call "the big five" corporations, CST, naturally, being the last one to be incorporated, on 28 May 1982.

Emory, then, had to have been in on the planning no later than 1980. And as fate would have it, that's the very year that L. Ron Hubbard is reported to have "gone into seclusion," never to be seen again. (Well, sort of. Actually, as it turns out, "Hubbard" had to show up somewhere repeatedly to sign and fingerprint more things for Emory's co-conspirator Sherman Lenske than you can easily count. But of you'd like to try, we've got them catalogued in our report: "Was L. Ron Hubbard in on this? You make the call.")

All indications, though, is that Emory was in on the plan much earlier than 1980. The fact is that Emory was hired as Assistant Commissioner of IRS to Donald C. Alexander in 1975, and was at IRS while an IRS employee named Gerald Wolfe was secretly passing stolen IRS documents to members of the Guardian Office, which led directly to the destruction of the Guardian Office, something absolutely necessary to the final plan that Emory and IRS put into effect.

But it goes earlier than that: from 1970 to 1972 Emory was in the powerful position of Legislation Counsel to the Joint Committee on Taxation, United States Congress. As such he had tight lines to the highest levels of IRS, and to tax attorneys who would happily eat from his chair. All evidence points to Emory's tenure here as being when the plan that ultimately resulted in IRS seizure of Scientology was hatched between Emory and IRS, and was started into motion in May of 1971 with a specious and half-assed "audit" of the corporation where all of Hubbard's valuable intellectual property lay owned and protected: the Church of Scientology of California (CSC).

See our special reports and documents, linked to above, for the story on each step. Going through the Documents index in chronological order will tell the story the way it happened. But all of it resulted in the strip-mining of CSC and it's parent corporation, HASI, Inc., of Hubbard's intellectual property, the revocation of HASI, Inc. as a corporation, an FBI raid on the Guardian Office U.S., and the final overthrow of the Guardian Office and Mary Sue Hubbard, paving the way to the corporations Emory had devised for IRS control.

THE "BIG FIVE" CORPORATIONS

Emory's corporate plan for securing control of Scientology under IRS, and keeping the rank-and-file Scientologists from finding out about it, was to put all the controlling intellectual property assets into one central corporation, CST, then circle it with four other corporations that would be utterly dependent on the copyrights and trademarks CST owned and controlled, but could be used as fronts for CST to carry out every major function.

Here's a breakdown of the "Big Five" the way Emory dreamed up the fraud:

Church of Spiritual Technology (CST)
Owns all the copyrights and all key controlling trademarks, exerting complete control on all the organizations below it. Has "church" in its name, but it's not a church. Goes by the fraudulent name "L. Ron Hubbard Library," but it sells fraudulent works not written by Hubbard (but with his name on them), and it's sure not a library. Promotional literature, including that mailed out by IRS, tries to pawn it off as an "archival" organization, like little monks quietly archiving Hubbard's works. It's total intent is and always has been to deceive, and to create, promote and sell a fraudulent "version" of Scientology that's not Scientology, called "the Scientology religion," while controlling everything connected with Scientology.

Author Services, Inc. (ASI)
This for-profit corporation is fully owned by CST, all shares having been secretly transferred to CST by order of IRS in the Closing Agreement. That was always the plan for it, and it was set up originally in late 1981 largely to be a "temporary" scaled-down CST through which the tax lawyers, Sherman Lenske, Stephen Lenske, and Lawrence E. Heller (the current Special Directors of CST), could surreptitiously control things through their co-conspirator, Norman F. Starkey, who was first "Legal Officer," then President of ASI. It's purported purpose was to perform exactly the same functions that the law firm of Lenske, Lenske & Heller had allegedly been "hired" by Starkey to perform--handling the marketing of the intellectual property, and Hubbard's "business interests" and tax affairs, making it just an elabortately fraudulent extension of the law offices of Lenske, Lenske & Heller up until the time it was assimilated by the corporation the Lenskes now run, CST. CST and ASI can now be viewed as one entity, and essentially always were.

Religious Technology Center (RTC)
RTC is promoted as the "protector" of "the Scientology religion." To fully understand that fraud, see our special report, Scientology, IRS brand: "the Scientology religion". RTC Has "ownerhip" of certain limited rights in the Advanced Technology (AT), including the right to license it to lower organizations, internationally, that are qualified to deliver it. But RTC owns no copyrights in any of the AT; CST owns all the copyrights, with RTC only licensed to use them. We'll let you figure out how much the other "rights" in the AT are worth without the right to use the copyrighted works--which is all the AT is. To make it complete, CST also has the option exerciseable in their "sole discretion and judgment" to jerk all rights away from RTC at any time--if it actually even has any. (Note: the "Assignment Agreement" giving CST those options has floral language after the "sole discretion and judgment" statement that seems to qualify it. It's hogwash, dunnage, misdirection. "Sole discretion and judgment" is exactly what it says, and any additional lawyerly padding is inclusive, not exclusive. The option CST has is absolute, and without recourse.) RTC has similarly encumbered "ownership" of the key trademarks, with the same "sole discretion" language. And exactly as is the case with the AT (where CST completely owns the copyrights), CST has controlling interest over the marks as well: it owns all commercial rights in the most important service marks and trademarks. While RTC has registered roughly 160 trademarks and service marks in the U.S. (more abroad), every one of them, without exception, is utterly dependent on the overriding key marks. And, exactly as with the AT, CST enjoys the same option of "sole discretion" to take all rights in the marks away from RTC. For its "protector" role, though, RTC is saddled with the "right" to protect with litigation all the rights in both the AT and the marks, including the responsibility of protecting CST's solely-owned copyright interests in the AT. And they are required to do it at their own expense. CST and its Special Directors then never have to stick their heads out of their cave. RTC is truly and completely CST's mule.

Church of Scientology International (CSI)
What used to be some of the most important positions in Scientology were crammed into this third-tier middle-management organization, relegated to being subjected to licences "from RTC" which really, as described above, is only a filter of rights completely owned and controlled by CST (and its subsidiary, ASI), RTC merely being a blind between CST and the lower organization like CSI. CSI contains the Executive Director International, the "President" (a public relations position), the so-called "Executive Strata" and "Watchdog Committee" which the lower organizations and missions look to for administrative guidance, etc. To the rank-and-file, this is the "mother church," which characterization was reinforced by IRS, who gave CSI right to create lower organizations and even make them tax exempt. This poses no threat to CST, because all of the licensing contracts and corporate papers for any new organization created had all been worked out by Emory and IRS to weld in the same control exercised over all the existing corporations. Emory even had a "Tax Compliance Manual" created for this very purpose. (It's available off of our site in two parts: Part 1 is expository, Part 2 contains actual model corporate papers that all new organizations must adhere to.) IRS and Emory have it sewn up via CST with ownership and control of all the intellectual property.

Bridge Publications, Inc. (BPI)
BPI is nothing, really, except a personal publishing house for CST and its for-profit subsidiary, ASI. BPI has exclusive licenses for fiction works for ASI, and for the Scientology and "Scientology religion" works from CST. All the non-fiction works published by BPI are copyrighted to the "L. Ron Hubbard Library," which is nothing more than the fraudulent fictious business name for CST. This is a primary source of income for CST. (There is a sister organization abroad, New Era Publications, Inc. [NEPI], based in Denmark, that performs essentially the same functions as BPI.) As in the case of RTC for the Advanced Technology, part of BPI's contractual obligations to CST include the responsibility to protect with litigation CST's copyrights at BPI's own expense.

This was Emory's master plan for the corporations, and it is what was implemened. And from the intricate interrelationships built into it, you can see at once that it was a master plan, worked out well in advance of the beginning of actual incorporations, beginning with BPI in early February of 1981.You can see that every detail of it was carefully constructed with two overriding mandates: 1) put and keep CST (itself controlled by IRS) fully in ownership of the copyrights and key trademarks, and thereby in control over all of Scientology, and, 2) keep CST's control fully hidden. And that is precisely what has been done.

Perhaps the "best" part of its evil genius is that RTC, CSI, and BPI could all fall tomorrow, and CST (with its subsidiary, ASI) would still own and control the only thing that matters: the copyrights and trademarks. By virtue of its Bylaws, CST could even recreate the entire structure or an entirely new one, and still maintain all control on behalf of IRS and the United States Treasury Department.

THE BUTCHERING OF THE FIRST AMENDMENT

We know that many people have given up their lives and have lost their loved ones in order to protect the precious rights and freedoms guaranteed by the Constitution and the Bill of Rights of the United States. Every year we celebrate and salute those who were brave enough, altruistic enough, caring enough to put their own precious lives and families second to the preservation of these rights and freedoms for the sake of others, their children, and the future of the nation.

Such people are generally too honest and trusting to even conceive that agents of the federal government would actually plot in secrecy to destroy some of the most precious freedoms and rights that this same government asks its people to fight and die for.

Yet that is precisely what Meade Emory, Leon Misterk, Sherman Lenske, Stephen Lenske, Lawrence E. Heller, Norman F. Starkey, and Lyman Spurlock, with their accomplices and co-conpirators inside the Scientology organizations and in IRS, have done with malice aforethought. They did it by turning a religion into a set of IRS-controlled corporations, bypassing the First Amendment altogether, and shredding it in the process. And it is documented beyond a reasonable doubt on this site. Whose religion is next?

L. Ron Hubbard warned on 10 January1968, in a Policy Letter called "Politics, Freedom From," that the federal government of the United States had been trying since 1955 "to seize Scientology in the United States rather than forbid or stop it." Prophetic words indeed, because that is exactly what they have done. And the boy who performed this atrocity against the people, and the nation, and the world for IRS was Meade Emory.

Hubbard's warning was not only a warning to Scientologists. It was a warning to all Americans and to all freedom-loving people in the world. Any government so debased and despotic as to wave the flag for "freedom" while clandestinely seizing and running a religion for its own secret motives has long since become, itself, a fraud upon its people.

And the victims are not just Scientologists, but we, the people of the United States.

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