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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.
Was L. Ron Hubbard in on this? You make the call.

"First consider a group which takes in money but does not deliver anything in exchange. This is called rip-off. It is the 'exchange' condition of robbers, tax men, governments and other criminal elements."
                                        L. Ron Hubbard
                                        
HCO Policy Letter of 10 September 1982

In 1977, Sherman and Stephen Lenske, two tax attorneys who are not, themselves, Scientologists, somehow began handling the "business interests" of L. Ron Hubbard. Within a few months, the corporation that had owned all of Hubbard's intellectual properties, and that the very existence of all of Scientology relied on--HASI, Inc., of Arizona--was revoked. Within two months of that, the Guardian Office in the United States was raided by the FBI (but oddly, there were no raids on its headquarters in England). Within a year, all the copyrights that Hubbard had transferred irrevocably to HCO (a division of HASI, Inc.) had been furtively transferred back to "Hubbard," only to later furtively be transferred, by order of IRS, to a corporation--the "Church" of Spiritual Technology (CST)--that had been founded by a former Assistant Commissioner of IRS, Meade Emory.

At least some people begin finding all of this a little strange.

Would L. Ron Hubbard, given the sentiments he had expressed many times about the IRS and "tax cruds," really have turned his entire estate planning and the restructuring of all of Scientology over to an Assistant Commissioner of IRS and three non-Scientologist tax attorneys? Would he really have set up his "estate planning" so that those same three non-Scientologist tax attorneys would be appointed for life to the most powerful positions in the corporation that would receive all of his millions of dollars worth of copyrights and trademarks? That's the story we're all led to believe.

But let's leave all that to opinion and speculation, and turn instead to some facts: conflicting facts, contradictory facts, impossible facts, all from the small handful of people who were the architects and executioners of this "estate planning."

For instance, there's a tale told by the person supposedly appointed by "Hubbard" to be Executor of his estate and Trustee of his legacy trust, Norman F. Starkey. In a Declaration by Starkey, when he was President of Author Services, Inc., the corporation created specifically to handle L. Ron Hubbard's business and literary affairs Starkey said:

"Since Mr. Hubbard's seclusion in 1980, there has not been to my knowledge a means of initiating a communication directly or indirectly to him. Mr. Hubbard has not provided anyone that I know of with a telephone number to call to contact him, nor an address where I or anyone else could send mail. ...It was also impossible to send communications to Mr. Hubbard unless they were specifically asked for."

Then how can we possibly believe the tales of Sherman Lenske, the man who claims to have handled "all aspects of...estate planning" for "Hubbard," the very planning that resulted in Starkey becoming Executor and Trustee? Because Lenske, in one of his Declarations, says, for example, that his law firm represented L. Ron Hubbard in the probate suit filed by Ronald DeWolf, and says: "Mr. Hubbard was in seclusion at that time, involved principally in research and writing. I advised Mr. Hubbard of
the allegations that were being made about him and his estate
... ."

How could Lenske "advise Mr. Hubbard" if there was no way for anybody to reach "Mr. Hubbard?" But even more importantly, how could Lenske represent someone in a law suit if he couldn't contact the person he was "representing?"

And the record proves that Lenske and Starkey worked very closely together. Lenske was even counsel to Starkey-as-Executor through the close of probate.

So which of these men is lying? Or are they both liars? Let's consider just the number of times Sherman Lenske had to be in contact with the unreachable "L. Ron Hubbard" during his "seclusion" post-1980:

2 February 1981: Bridge Publications, Inc. is incorporated specifically to publish L. Ron Hubbard's copyrighted works, and the Registered Agent was Lenske's law partner and later CST Special Director, Lawrence E. Heller. BPI's publishing rights would require a license from "Hubbard" for them to publish the works,. Where is it? Who got it? How? IRS gave BPI tax exemption, so IRS has a copy. Tell them you want to see it.

15 April 1981: That's when Lenske says he started representing "Hubbard"for all aspects of estate planning and that's when Starkey claims he "hired" Lenske, Lenske & Heller. So Hubbard had to have given them a power of attorney to start representing him in literary and business and litigation matters and handling his estate planning. Where is it? Who got it? How? IRS not only gave tax exemption to all the corporations set up by Lenske, Lenske & Heller, purportedly based on an "estate plan" from Hubbard, but specifically referenced the 1986 Will of L. Ron Hubbard that Lenske says he assisted in drafting. So IRS must have a copy of the power of attorney. Tell them you want to see it.

1October 1981: Lenske claims that he was "informed" by "Hubbard" of Hubbard's
"overall desires with respect to his estate plan, and particularly with respect to his intellectual properties." Well, that means, minimally, the creation of CST, of Author Services, Inc. (ASI) for a "Business Management Agreement" with ASI, of a new Will, of Author's Family Trust, and of Religious Technology Center (RTC) so the Advanced Technology and marks could be (fraudulently) "given" to RTC. In other words, Lenske is saying that L. Ron Hubbard is the one who dreamed up the entire fraud that ensued (and which the IRS has blessed with exemption) and informed Lenske of it. So how did he "inform" Lenske of this "estate plan?" Where is this incredibly intricate (and fraudulent) estate plan from Hubbard, spelling out the disposition and distrubution of his copyrights and trademarks to CST? IRS gave CST and all the corporations created as a result of this "estate plan" tax exemption, so IRS has a copy. Tell them you want to see it.

13 October 1981: Author Services, Inc. (ASI) is incorporated, a Lenske, Lenske & Heller work product, specifically as part of the "estate planning" and to represent Hubbard's literary properties and business interests. The very name of the corporation indicates that "Hubbard" had to have given written approval of this corporation coming into being that would represent and sell his works. (Unless, of course, the name is just part of the fraud. Which it is.) When did he give this approval for his own personal literary agency? How? Where is it? The IRS ordered that all shares of this for-profit corporation be transferred to CST, so IRS has a copy. Tell them you want to see it.

19 November 1981: The Church of Scientology International (CSI)--which is only supposedly the "mother church" for all of Scientology--is incorporated, also a work product of Lenske, Lenske & Heller. When and how did "Hubbard" give his approval for this corporation to house the Executive Director International, the Office of Special Affairs, the Executive Strata forScientology? Who obtained the approval? Where is it? IRS gave CSI tax exemption, so IRS has a copy. Tell them you want to see it.

12 December 1981: Gerald Armstrong, the "Hubbard Archivist" working under Lenske, disappears, and 30,000 original, one-of-a-kind estate documents--all intellectual property of L. Ron Hubbard, including original manuscripts--later valued at a total of $5 million, are missing from the archives, stolen by Armstrong. Did Lenske, as part of handling "all aspects" of estate planning, bother informing "Hubbard"? Surely he did. How? When? (Or maybe Lenske didn't, since L. Ron Hubbard never bothered to file grand theft charges against Armstrong, instead letting it wind up in civil court, the estate having to pay Armstrong a settlement, through CST Special Director and Lenske law partner Lawrence E. Heller, just to get the estate property back.)

1 January 1982: The Religious Technology Center (RTC) is incorporated, also a work product of Lenske, Lenske & Heller, and Sherman Lenske specifically says that L. Ron Hubbard personally approved of the incorporation of RTC. When did he personally approve it? Who contacted him? How? Where is the approval? Just how big a liar is Norman F. Starkey, "Trustee," and President of ASI, anyway? IRS gave RTC tax exemption, so IRS has a copy. Tell them you want to see it.

1 April 1982 (circa): Lenske claims that in 1982 "refinements of the estate plan" were made according to instructions from "Hubbard" between "late 1981" and "continuing into 1982." So where are these "instructions"? How did Lenske get them? Where is the "refined estate plan"? It had to be in writing, unless Lenske wants to claim that he worked it all out with the missing "Hubbard" over coffee. How was Lenske able to work out all of these intricate details of the refined "estate plan" without constant ability to send and receive information from "Hubbard?" IRS gave tax exemption to everything that arose from this "refined" estate plan, so IRS has a copy. Tell them you want to see it.

10 May 1982: The elusive and reclusive L. Ron Hubbard is located long enough to sign six important legal documents in one day: an "Options Agreement" with the non-existant CST, an "Advanced Technology" Assignment, a trademarks assignment, a Will, a trust instrument, and a "Business Management Agreement" with somebody from ASI. Even assuming that he hadn't reviewed 15 different drafts of each of the instruments that were only going to "give" away the Advanced Technology and trademarks, even assuming that he just showed up and signed his Last Will and Testament that Lenske had assisted (former Assistant IRS Commissioner Meade Emory) in drafting, just signed it cold, on the spot with no changes, even assuming all these lunacies, still, somebody had to contact him and arrange for a time and a place. Who did? How did they reach him?

28 May 1982: The Church of Spiritual Technology is incorporated by Sherman Lenske. This is only the corporation that is designed to become the primary beneficiary of "Hubbard's" estate. After all that "estate planning," surely L. Ron wanted to see the final papers before they were filed. Surely he "personally approved" this corporation the way Lenske says he had done with RTC. So who contacted him? How? When? Where? IRS gave CST tax exemption, so IRS has a copy of everything Hubbard signed or approved leading up to its incorporation. Tell them you want to see it. All of it.

1 July 1982: Lenske had left off the new OT Levels by "oversight" when he drafted the 10 May 1982 (fraudulent) AT "Assignment," so "Hubbard" had to be whistled up yet again to sign an Addendum. How was he contacted? By whom? Where was he when he signed the Addendum?

12 November 1982: Ronald DeWolf files suit and Lenske says he "advised Mr. Hubbard." How did he advise him? When? Where?

3 Feburary 1983: L. Ron Hubbard purportedly writes three letters "authenticated" by two Treasury Department agents based on fingerprint analysis and special government-agency ink prepared by a BATF forensic chemist. When and how did "Hubbard" arrange for special inks to be prepared for him? With whom? How did he get the special ink cartridge? Was it mailed to him? Where? Was it hand-delivevered? Where and by whom? Who fingerprinted him? The Treasury Department knows how a BATF agent got involved and who hired him. Demand full disclosure of the Treasury Department involvement. All of it. The Washington Post said the letters came via Fed-Ex according to the Lenskes. From where? Who signed the Fed-Ex bill? One of the letters also accompanies a Q-&-A "interview" with "Hubbard" for the Rocky Mountain News. Who arranged the interview? When? How? How did "Hubbard" get the questions? How did the letter and "interview" get delivered to the Rocky Mountain News? (Unfortunately, Robert Vaughn Young has already admitted that he, not "Hubbard," wrote the interview.)

15 May 1983: L. Ron Hubbard purportedly submits a Declaration to the court in DeWolf, again with the special BATF inks and fingerprints. How...

Never mind. The only "how" question left is how gullible do you have to be to believe any of it.

No, maybe there are a few more "how" questions: How did Hubbard really die? How long had he been dead when this fraud was being perpetrated? How have they gotten away with it this long? How many are involved? How high does it go?

And how will the piper be paid? Tell the Treasury Department you want some answers.

All this doesn't even touch on the strange disappearance of L. Ron Hubbard for ten months (or forever) on 4 December 1972.

Or the fact that he never thereafter gave another public lecture, when he had given over 3,000 extemporaneous recorded public lectures in the 22 years before that.

Nor does it address the fact that a tape of a canned script purportedly from "L. Ron Hubbard" in 1983 has been independently subjected to voice analysis at least twice, comparing it to earlier tapes known to be of Hubbard, and in both tests it came up as not the same speaker. One of the test results is part of the Veritas site that we have mirrored.

Nor does it address the numerous trademark anomalies listed between 1970 and 1979 in our chronological Documents index. Or why Hubbard would suddenly allow his copyrights and trademarks to be moved from the organizations he had assigned them to forever and had left them in for decades. Or... Or... Or... There are too many "ors," and none of them add up.

But there's one final question that must be asked, and it requires some background:

First, Meade Emory was Assistant Commissioner of IRS at the very time when Guardian Office personnel are purported to have been stealing documents from IRS. Meade Emory was Assistant Commissioner of IRS on 11 June 1976 when an IRS employee, Gerald Wolfe--purportedly a GO plant inside IRS--is stopped by FBI agents in an alleged document-stealing run. Meade Emory was Assistant Commissioner of IRS on 30 June 1976 when Gerald Wolfe was arrested by FBI agents at his desk inside the main IRS building at 1111 Constitution Avenue in Washington D.C. Meade Emory was Assistant Commissioner of IRS on 3 September 1976 when IRS employee Gerald Wolfe, incredibly, voluntarily waived protection he had against going before a Grand Jury, which is the only thing that allowed a Grand Jury to go forward in the case.

And this purportedly is what caused, less than a year later, a massive raid on the Guardian Office by FBI agents on both coasts.

And this is what ultimately sent L. Ron Hubbard's wife to jail.

So the question is: Are we all actually supposed to believe that L. Ron Hubbard, who had referred to IRS officials as "tax cruds," then hired former Assistant Commissioner of IRS Meade Emory to be founder of the corporation, CST, that would then own L. Ron Hubbard's intellectual property, and control all of Scientology?

You make the call.


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