Challenge to Critics and Scientologists Alike
[15 Dec 1997]

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Subject: Challenge to Critics and Scientologists Alike
Date: 15 Dec 1997 08:30:36 +1100
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You know, a few days ago, in response to what I believed was a sincere
request (oh, *right*--I'm *so* sure), I went to all the trouble of
digging through that dismal, musty Library of Congress to unearth some
evidence about one of the statements in a press release on the
IRS/Scientology connection, and I posted it here.

Would you believe it: nobody responded or even said thank you! Humpf!

So, being bored, sitting around here all day at the ARSCC Chimerical
Library Reference Desk--which of course doesn't exist--I decided to quit
filing my nails and do something entertaining, something to occupy my
over-fertile mind.

Well, what do you know! I think I've found supporting documentation now
for just about every darned fact in that old press release. (The one
that NOBODY seems to want to talk about--for some reason! Go figure.)

Anywaaayzz, I'm so proud of all the scholarly research material I came
up with that I'm about to pop my bra, so I'm *dying* for anybody--critic
or Scientologist--to challenge me on this!

In case you've forgotten what the press release said, I'm reposting it
below. Please, please, PLEASE pick out a declarative statement in here
and challenge me to document it! Please? Anybody?

Especially you gnarly big Scientology posters with those sexy names like
"Ron'sAmigo," and that MikeSmith3 guy who said the press release was a
troll. (Oooo, Mikey, I *love* it when you talk tough like that. Come on,
big boy--give a girl a thrill, will you? Let me show it to you, let me
show it ALL to you. Challenge me, Mikey--if you're the man I think you
are. You SAID it was a troll. Now prove it to everybody by stumping this
little librarian, and I'll show you a real lure *wink*.)

Okay, boys and girls: let the game begin!

(Here is the press release, to refresh your memory.)



Meade Emory, former Assistant to the Commissioner of the Internal
Revenue Service, co-founded Scientology’s most senior
organization--Church of Spiritual Technology--according to recently
uncovered records of the United States Claims Court. Emory is currently
Director of the Washington State University Law School’s Graduate
Program in Taxation in Seattle.
The Emory-co-founded Church of Spiritual Technology (CST), doing
business as the “L. Ron Hubbard Library,” now controls the copyrights
for all of L. Ron Hubbard’s intellectual properties--once valued at
close to $100 million. CST also enjoys ultimate authority over all
Scientology-related trademarks, including the name “L. Ron Hubbard.”
Emory was Assistant to the Commissioner of the IRS from 1975 through
1977. Strangely, those were the same years in which an IRS employee,
Gerald Wolfe, was covertly passing IRS documents to Scientology’s
Guardian’s Office. In 1976, Wolfe even provided forged federal I.D. to a
Scientology staff member, Michael Meisner, and together they used the
forged credentials to pilfer copies of documents from the IRS and other
federal agencies. Wolfe and Meisner’s activities ultimately resulted in
federal criminal convictions against high-level Scientology executives.
Most notable among those was L. Ron Hubbard’s wife, Mary Sue Hubbard.
The fact that she was Hubbard’s wife tended to overshadow more
important facts: Hubbard himself had disappeared in February of 1980
under mysterious circumstances still not satisfactorily explained, and
Mary Sue Hubbard--with the aid of the Guardian’s Office--had been left
with the duty and the power to safeguard his copyrights and trademarks.
But in July of 1981, Mary Sue Hubbard was overthrown, losing her
long-held control over Scientology’s copyrights and trademarks. Soon
after, the Guardian’s Office was disbanded. Then by May of 1982--less
than a year later--Emory had helped to set up CST, the corporation that
eventually assumed control of all rights to L. Ron Hubbard’s works.
According to the June 29, 1992 ruling in U.S. Claims Court case No.
founded in 1982 by Lyman Spurlock, Meade Emory, Esq., Leon Misterek,
Esq., and Sherman Lenske, Esq. CST..subsequently sought tax-exempt
status under the Internal Revenue Code.”
That tax-exempt status was granted on October 1, 1993, in a sealed,
secret, 4”-thick agreement with IRS. None of the terms of the agreement
have ever been made known, either by CST or IRS. The only clue to any of
the terms came at the event celebrating the exemptions, when David
Miscavige, head of Religious Technology Center (RTC) and Scientology’s
highest-ranking spokesperson, said, “There will be no billion-dollar tax
bill that we cannot pay!” Oddly, while proclaiming the long list of
Scientology entities that had received exempt status, Miscavige made no
mention of CST’s inclusion--even though that is the senior-most
corporation of all, and the one that benefitted most from the sudden IRS
change of heart.
Other oddities have also surfaced:
1. According to the U.S. Claims Court ruling, “None of the founders of
CST, with the exception of Mr. Spurlock, has any stated religious
connection with Scientology.”
2. The October 1993 IRS tax-exempt blessing on CST was granted just
months after Norman F. Starkey, executor of the estate of L. Ron
Hubbard, had finally secured control of every intellectual property ever
produced by L. Ron Hubbard.
3. On November 29, 1993, scarcely two months after CST had been granted
tax exemption, Starkey transferred the rights for all 7,730 of L. Ron
Hubbard’s intellectual properties to CST.
Many questions remain regarding Meade Emory’s possible role in bringing
about the tax exemption for CST, but questions also surround Emory’s
fellow CST co-founder, attorney Sherman Lenske.
According to court records, “Lenske and two other non-Scientologists
have the status of Special Directors of CST.” The two others are
Lenske’s brother, attorney Stephen Lenske, and another attorney,
Lawrence Heller.
But Sherman Lenske’s involvement goes all the way back to 1981. In a
sworn declaration, Lenske says he was hired in April 1981 to be attorney
“in all aspects of estate planning” for L. Ron Hubbard.
Therein lies another strange coincidence: Lenske appeared on the scene
only after Hubbard had disappeared, and only three months before Mary
Sue Hubbard was overthrown, then became a key figure in every step that
led to CST’s take-over of the multi-million-dollar intellectual
properties she had previously controlled, and to which she was rightful
1. Lenske drafted all wills and trusts having anything to do with final
distribution of Hubbard’s assets and intellectual properties.
2. Lenske was a consultant in the corporate restructuring that created
3. Lenske represented Norman F. Starkey, the executor of Hubbard’s
estate, right up through the point when Starkey transferred the
intellectual property rights to CST.
4. In addition to his role as a Special Director of CST, Lenske is its
Registered Agent, is Registered Agent for Religious Technology Center
(which currently licenses the trademarks under CST’s aegis), and is
Registered Agent for Author Services, Inc., which represents Hubbard’s
fiction works.
5. Lenske created the fictitious business name, “L. Ron Hubbard
Library,” filing it first for Norman F. Starkey’s use as executor, then
filing it again in 1993 for CST, right after CST received all the
intellectual property rights from Starkey.
How did an attorney who does not even subscribe to the religious
philosophy of Scientology become its most influential figure, with
ultimate authority over the entire body of work?
What role did Meade Emory’s inside-the-Beltway connections have on the
sudden, secret turn-around by IRS?
Is it possible, as one observer has speculated, that all of Scientology
went into receivership to IRS, and is now being run--as a
corporation--by the federal government?
Is that why the agreement is such a closely-held secret?
All these questions still wait for answers. But the
previously-suppressed connection to IRS may provide a new place to look
for them.




--<The ARSCC Librarian>*
*ARSCC Does not exist and neither does its lonely, aching, curvacious
and erudite librarian