First groups formed in Philippines, Honduras, Brazil and Ivory
C of S is convicted of criminal conduct in Canada. Stealing documents from government files. (Criminal
Time Track: Issue III, (13))
In early 1992, three additional (non-forged) newgroup messages for the group were posted from the Lockheed
Corporation, New York University, and the University of Maine in an attempt to increase the propagation of the newsgroup throughout the Usenet. At first, the
newsgroup was mainly a forum used by members of the "Free Zone" (a group founded by ex-Scientologists to promote L. Ron Hubbard's ideas
independent of the COS). As time went on, however, critics of both Scientology's doctrines and techniques ("tech") as well as the organization itself came to
dominate the discussion on a.r.s, and the Free Zoners formed a separate
Although there were the usual Usenet "flame wars" on a.r.s. between Scientologists, Free Zoners, and critics, there was apparently no
coordinated action taken by the COS against its electronic critics until 1994.
(Skeptic: Scn vs Internet)
January - City officials begin inspecting Hacienda Gardens (a Clearwater apartment complex the church purchased to serve as staff berthing) after receiving
reports that too many people are living there. Inpsectors find 34 of around 200 apartments to be overcrowded.
13 members of Church of Scientology in France are charged with fraud and practicing medicine illegally in Paris. (In 1990, the Lyons branch of the CoS was
similarly charged and their bank accounts frozen).
Howard Mintz sues the church in Clearwater for failing to refund $68,764.
(Brief History of Scientology in Clearwater)
Associated Press: CofS France - Raid
PARIS (AP) -- Thirty Church of Scientology followers have
been taken into custody in a probe into allegations of
fraud leveled by former members, police said. Church
leaders accused the authorities of persecution.
Boxes of documents were seized in searches of the
church's French headquarters and at a cultural center,
the sources said on condition of anonymity. The contents
of the documents were not divulged. Under French law,
suspects must be charged within 48 hours or be freed.
John E. Burke, the assistant
commissioner for exempt organizations, agrees to
Scientology's demand that its the bulk of its financial
details should be kept secret. Ref: New York Times, 9
(Timeline of Scientology versus the IRS)
Another former RTC member writes an affidavit that says Miscavige conceives,
plans and orders the actions of the church against those whom he considers to be against his personal control over Scientology. He has such church
members expelled by false denunciations and then uses GO tactics, such as "Fair Game" against them. This included the formation of vigilante
groups to physically attack these people. (Criminal
Time Track: Issue III, (24))
Associated Press: TORONTO -- The Church of Scientology
said Tuesday that a judge had ordered the return to the
group of more than 2 million documents seized nine years
ago in a legal battle.
San Francisco Examiner, ap - Neighbors suspicious of
Scientology's Steel Vault
PETROLIA, Humboldt County - Assurances that a huge,
concrete-clad steel vault was constructed to store the writings of Church of
Scientology founder L. Ron Hubbard hasn't calmed speculation among neighbors.
The pipe-shaped vault buried on 3,600 acres of grazing land is
as wide and high as the cabin of a Boeing 747, but more than 140 feet longer
than one of the jumbo jets, the Santa Rosa Press Democrat reported.
Nearly completed, the vault was designed to last 1,000 years
and withstand any act short of a direct hit by a nuclear bomb. People who have
seen it say all that's visible is one exposed end and a ventilation tower
poking above the ground like the periscope on a submarine.
At first there was talk that the Scientologists would
cryogenically preserve corpses of church members, perhaps even the corpse of
Hubbard himself, until they are re-entered by eternal souls - what
Scientologists call "thetans." But the people responsible for the
vault have said such talk is ridiculous and, anyway, Hubbard's body was
cremated following his death in 1986 at age 74.
Beyond the denials, Scientology literature says
"thetans" are believed to inhabit the bodies of new born babies, not
of dead bodies.
Humboldt County officials said they are fully satisfied the
vault will be used exactly as the owners have told them it will be used.
LA Daily News - Crypt for Hubbard's Works -
Scientologists build crypt for Hubbard's works A huge
underground vault, 25 feet wide and longer than a football field, has been
sunk outside this tiny ranching community as an impregnable 1,000- year
preserve for the writings of L. Ron Hubbard, founder of the Church of
The secretive $7 million project, which received final
approval from county building inspectors earlier this month, took more than
1-1/2 years to complete.
Nearby are a remodeled bunkhouse and a luxurious custom-built
home that will house the caretakers for the subterranean archives and the
3,600- acre ranch that surrounds it.
The ranch, bunkhouse and adjoining garage together are valued
at more than $4 million, according to Humboldt County assessors' records.
''It's an interesting project,'' said Todd Sobolik, the
county's chief building inspector. ''The underground archive is really
something.'' Apart from construction workers, Sobolik and other local
officials are about the only people in Humboldt County who have seen the
vault. The Church of Spiritual Technology, the Scientology offshoot that owns
the land, has tried to keep a low profile while construction moved along.
''I've tried to tell (church leaders) that they should be more
open and let the press in to look at the archives,'' said county Supervisor
Stan Dixon, who represents the Petrolia area. ''But they're not interested.''
There is no easy way to get to Petrolia, which was named in anticipation of a
19th century oil boom that never came. From Ferndale, a few miles west of
Highway 101, it is 20 miles over two-lane Mattole Road, which winds over the
coastal hills and drops down to within ocean-spray distance of the Pacific
before heading back inland.
The Church of Spiritual Technology began buying land near
Petrolia in 1980, but most of its property is well off the main highway and
can be reached only byprivate roads blocked by locked gates and ''No
Trespassing'' signs. Countyrecords show that the vault was built by a New
Mexico company that specializesin underground construction. Beginning in
September 1990, construction crewsripped the top off a knoll and dug a trench
nearly 40 feet deep to house the vault.
The vault itself is a steel cylinder 375 feet long cloaked in
layers of concrete and designed to withstand anything from a natural disaster
to a nuclear attack. The archive's interior is split into two floors,
providing 12,669 square feet.
Much of that space will be filled with racks of sealed
titanium time capsules that will hold the books and tapes to be preserved.
When construction was completed, the vault was covered with 14 feet of dirt,
which was reseeded and landscaped to look like just another part of grassy
cattle range. The only evidence of the underground archive is a ventilation
tower that pokes above ground and the ground-level entrance at the west end of
the vault, where steel bulkhead doors 18 inches thick seal the facility from
The size of the project and the general air of secrecy that
surrounded it has led to all sorts of rumors during the past two years, said
Elizabeth McHarry, editor of the weekly Ferndale Enterprise.
''At first people were saying that they were going to put
frozen bodies in the vault, but that talk has pretty much died down,'' she
The county Planning Department received its share of
complaints. One intradepartmental note asks a planner to talk with a woman who
''suspects the facility will be used for 1) cryogenics; 2) arms smuggling; 3)
drug smuggling; or 4) all of the above.''
But even some of Scientology's harshest critics believe the
Petrolia vault and two others like it in remote areas near the San Bernardino
Mountains in Southern California and Las Vegas, N.M., probably are exactly
what they purport to be.
''The vaults may well be designed to preserve L. Ron Hubbard's
writings,'' said Cynthia Kisser of the Cult Awareness Network in Chicago, a
group that is locked in a number of legal battles with the Church of
Scientology. ''That's what's important to (Scientologists).''
April -- Scientology is again cited for overcrowding at Hacienda Gardens.
(Brief History of Scientology in Clearwater)
The Children’s Communication Course released.
The release of twenty-three Technical Specialist Courses that train auditors
to be able to handle a wide variety of conditions. (CofS)
How to Use Dianetics Video - A Visual Guidebook to the Human Mind released. (CofS)
The US Claims Court upholds
the IRS' longstanding denial of a tax exemption for
Scientology's Church of Spiritual Technology. The ruling
strongly supports the agency's concerns over the
commercial nature of Scientology and other matters. It
states that the corporate structure of Scientology was
"something of a deceptus visus. Real
control is exercised less formally, but more tangibly,
through an unincorporated association, the Sea
Scientology claims that the
ruling has ignored the facts and is filled with
"gratuitous comments". Ref: New York Times, 9
(Timeline of Scientology versus the IRS)
The United States Claims Court upholds the decision of the IRS Commissioner
to deny tax exempt status to the Church of Spiritual Technology. The court
finds that CST was founded for the primary purpose of gaining tax exempt status to serve the financial goals of other, non-exempt
entities, and that CST’s archiving activities are secondary to its obtaining a tax exemption
and would not of themselves qualify CST as a tax exempt organization under I.R.C. @ 501 (c)(3).
The court notes that CST, CSI and RTC all applied for tax exemption at the same time. The IRS requested information about the circumstances
surrounding the founding of these three organizations. The IRS specifically asked CST
who initiated and oversaw the reorganization of the Scientology hierarchy.
The IRS also enumerated the connections it saw among the three applicants and the existing Scientology hierarchy and asked for comment.
Specifically, the IRS asked for an explanation of the option agreements CST held under LRH
’s gift. CST refused to answer these questions, saying the agreements speak for themselves.
CST represented to the IRS Commissioner in 1985 that it understood its rights to include the following: "In the event it is determined that
Religious Technology Center is not exempt, this corporation will exercise
its options and acquire the marks and materials…" In its 1987 Supplemental
Submission, CST attempted to back away from this interpretation but still conceded if the IRS recognizes CST’s exemption,
CST would have the power to acquire RTC’s rights in the marks and Advanced Technology if RTC’s
exemption were denied. When its exemption is recognized, CST will receive Mr. Hubbard’
s estate and become owner of the limited powers of appointment over the marks and the Advanced Technology that Mr. Hubbard retained. As owner of
these interests, CST will have the legal right to designate the section 501(c)(3) transferee of RTC’s rights in the marks and the Advanced
Technology in the event RTC cannot obtain exemption. As a section 501 (c)(3) organization, CST itself would qualify to receive these rights.
The religious trademarks and rights to the Advanced Technology constitute most of the income-producing property owned by any of the
Scientology organizations. The remainder of LRH’s income-producing property is already
designated for CST. Upon its qualification for tax exempt status, CST could, therefore, obtain, by operation of LRH’s will, all of the rights LRH
reserved when he made his gift to RTC, as well as the copyrights to Scientology Scriptures, which presumably constitute the very heart of
The copyrights to LRH’s science fiction works will also devolve to CST
under the will. This intellectual property alone was valued at $25,000,000 by the
Trustee appointed by the court to administer LRH’s estate.
In these circumstances it is at best disingenuous for CST to maintain that it is "independent" of Scientology’s ecclesiastical hierarchy.
LRH certainly succeeded in creating an entity that is not nominally subject to the
ecclesiastical control of other Scientology organizations. Rather, the potential control runs in the opposite direction. CST stands poised to
assume a position at the apex of a pyramid of both ecclesiastical authority and financial control over Scientology.
Finally, the converse of CST’s control in the area of orthodoxy is that until it obtains tax-exempt status, CST will be as it has been, entirely
dependent on payments from other Scientology organizations. Indeed, CST’s Articles of Incorporation specifically state that it does not solicit
any funds itself, nor does it have any plans to do so. CST states that it alone
controls its financial matters. Possibly this is true with respect to how money is spent once held by CST. It is not true, however, with respect to
obtaining the money that it spends. All of this has come from other Scientology organizations. The fact that CST does not raise its own funds is
itself unusual for a would-be IRC 501(c)(3) organization, and limits its ability to be independent.
In sum, there is a strong link, in fact an identity of purpose, between CST and other Scientology organizations. CST was created to serve LRH
as a personal estate-planning device and to support the work of Scientology.
CST has assiduously developed a record which demonstrates that most, if not
all, of its prior activities are directed at preserving Scripture. CST confuses activity with purpose. The law does not. As the Tax Court has held,
"the operational test focuses on the purpose and not on the nature of
the activity." The Commissioner and the court, are permitted to consider not
just an organizations activities, but also to inquire into its purposes. The fact that an organization’s activities have religious overtones and do not
produce profits is no assurance those activities will be tax exempt.
The assets of the pour-over trust devolve on CST – namely the right to the
books, tapes, films and E-meters, along with the accumulated income therefrom. These are licensed to for-profit entities for distribution, such
as BPI. This arrangement simply does not resonate with the image of a tax exempt organization.
The court was asked to find that holding the options and receiving LRH’s estate are merely incidental to its primary archiving purpose. Instead,
the court finds that the impetus behind CST was not archiving, charity, or even
religious education, but rather was tax planning. Nothing about CST is consistent with its adopted posture as a simple document repository.
First, there is plain linkage between CST and the dissolution of CSC, as well as the difficulties Scientology as a whole was having in 1982 with
the IRS. Before the creation of CST, CSC served Scientology as a tax exempt entity. When it became apparent that CSC was likely to lose this
status, LRH and the Scientology management restructured both the financial and the
ecclesiastical organization of Scientology. CST was created in 1982, during the CSC litigation. It was founded by four non-Scientologist lawyers and
Lyman Spurlock, President of CST and former personal employee of LRH, in the wake of CSC’s dissolution.
The court is struck by the centripetal force that will be generated should CST obtain tax exempt status, and should it choose to exercise its
option to take over assets from RTC. Armed with the trademarks and publishing rights,
and with tax exempt status, CST will be poised in the center of all of Scientology’s financial resources, in position to exert a strong
gravitational force on Scientology’s income-producing assets.
CST states that it would never seek to control these assets, or use them in
any way inconsistent with the stated religious purposes of Scientology. CST has provided only conclusory statements of its own officers as evidence of
CST’s intentions. Moreover, CST has stated on at least one occasion that
"it will exercise its options and acquire the marks and materials."
If CST succeeds in its quest for tax exempt status, it will control the trademark and publishing rights to all of LRH’s works. Those rights
constitute most of Scientology’s income-producing property. The trademarks and publishing rights are the source of the Advanced Technology
from which all income production ultimately flows. Books and tapes must be orthodox.
Provision of auditing services is impossible without authorized books, tapes
and E-Meters. These materials produce money in sufficient quantities to allow CSI to hold millions of surplus dollars in its central reserve
account. The potential for abuse of the options and copyrights therefore is considerable. CST would not be obligated to donate the money to other
non-profit groups, or even to contribute it to Scientology’s own central reserves. In fact, once CST has built its archiving facilities, its expenses
should decline dramatically, but it will still control millions of dollars worth of income-producing assets.
There is a dissonance between the stated, limited purposes of CST on the one
hand, with the far reaching implications of the potential financial control over Scientology built into LRH’s tax planning. If the true motivation
behind CST were to build an archive, it would have been a simple matter to incorporate an organization and arrange for financing through the central
reserves or some other straightforward financing scheme.
What other possible purpose could there have been for funneling LRH’s estate to an organization
with such a nominally limited and innocuous function unless it was the hope that Scientology had achieved the holy grail – an organization with
unassailable tax-exempt credentials, yet in control of the income from the myriad sources within Scientology?
This concern is exacerbated by the fact that CST will receive nothing from LRH’s estate if it is not deemed tax exempt. Thus, it appears that
despite the stated importance of its archives to the Scientology religion, they were
apparently not worth supporting unless they generated a tax exemption.
Protecting the use of Scientology trademarks and copyrights is also apparently not worth doing if it will not be done by a tax-exempt
The court came to the conclusion that archiving is not CST’s
"exclusive" or even chief purpose. The court finds that CST is merely the latest
incarnation of the on-going effort of Scientology as a whole to shelter income from taxation.
The court finds the IRS Commissioner’s decision to deny CST tax exempt status was not erroneous and dismisses CST’s complaint. (Criminal
Time Track: Issue III, (15))
Note: During the IRS investigation it inquired about Sherman Lenske,
Stephen Lenske and Lawrence Keller and their role as CST’s "Special
Jesse Prince is being held at the Int base known as the Old Gilman House. It is used as an isolation house for physically ill SO members. He wants to
Jesse Prince and wife escape from Gilman Hot Springs. Under duress, they are brought back until October of this year. (Criminal
Time Track: Issue III, (28))
Library of Congress records show that: CSI copyrights their squirrel version of LRH State of Man Congress lectures. (Criminal
Time Track: Issue III, (68))
Celebrity Centre International and the Manor Hotel (formerly the famous
Château Elysée, a French Normandie-style hotel in Hollywood) restored and
officially opened, now servicing celebrities and professionals from around the
Sea Org members establish the first church offices in Moscow-OTL Russia. (CofS)
First group formed in Albania. (CofS)
Auditor’s Day-Hubbard British Mark V E-Meter back in production and
available for the first time since the late 70s. Manufactured by Golden Era
Productions, it resembles the British Mark V exactly. While usable in all
auditing up to the state of Clear, its re-release was intended to facilitate the
need of student auditors co-auditing up the Bridge and to make such as
economical as possible. (CofS)
The Associated Press. Scientologists, long a target of
deprogrammers, have gone to court to try to turn the
tables, claiming they were illegally barred from joining
an anti-cult group. In a flurry of lawsuits filed around
the nation, dozens of members of the Church of
Scientology said they tried to join the Cult Awareness
Network but were rejected because of their church
affiliation. Many of the lawsuits were filed last week
after a federal grand jury indicted three alleged members
of the Cult Awareness Network on charges they conspired
to abduct and deprogram an heir to the Du Pont chemical
fortune. The Chicago- based network, which has drawn fire
from Scientologists, the Unification Church and other
groups with its anti-cult efforts, denies any link to the
case and said Scientologists are trying to destroy their
Presentation of IAS Freedom Medal to Scientologists John Travolta, Debbie
Mace and Jerry Boswell at the annual IAS convention aboard the Freewinds.
The all-new What Is Scientology? (this book) is released at the annual IAS
convention aboard the Freewinds. (CofS)
Jesse Prince and wife are allowed to leave the Sea Org after being
coerced to sign a release containing untrue statements protecting Scientology
from legal liability. The way they forced them to sign was her dad and sister
were in Scientology and they were told that they would never see them again
unless they signed. Jesse did not even read the papers. He just signed them so
they could leave and his wife could still be in communication with her
Time Track: Issue III, (28, 76))
The Associated Press: Scientologists-Ruling: LOS ANGELES
(AP) -- Church of Scientology members must be allowed to
attend a convention held by an organization that claims
the church is a cult and is accused of kidnapping its
members, a judge has ruled.
APn 11/16 1627, Scotus-Scientology: WASHINGTON (AP) --
The Church of Scientology may continue its court battle
to force the government to return documents and tape
recordings obtained in a tax-fraud investigation of
church founder L. Ron Hubbard, the Supreme Court ruled
In a unanimous decision, the justices set aside a lower
court ruling that had said the issue was moot, because
the documents and tapes were already in the possession of
the Internal Revenue Service.