Amerika Qo'shma Shtatlaridagi Scientology-ning soliq holati - Tax status of Scientology in the United States - Wikipedia
The Qo'shma Shtatlardagi Sayentologiya cherkovining soliq maqomi o'nlab yillar davomida tortishuvlar va sud jarayonlari mavzusiga aylandi. Garchi Sayentologiya cherkovi dastlab qisman ozod qilingan Ichki daromad xizmati (IRS) federal to'lovlardan daromad solig'i, 1957 va 1968 yillarda uning AQShdagi ikkita asosiy tashkiloti ushbu imtiyozdan mahrum bo'lgan. Ushbu tadbir cherkov mablag'lari uning asoschisining shaxsiy manfaati uchun ishlatilgani xavfi tufayli qilingan. L. Ron Xabard (IRS ma'lumotlariga ko'ra) yoki sayentologiyaga qarshi xalqaro psixiatrik fitna tufayli (Scientology ma'lumotlariga ko'ra).
IRS bilan 37 yillik bahs-munozaralar jarayonida cherkov shantaj, o'g'irlik, jinoiy fitna, tinglash, josuslik, yozuvlarni soxtalashtirish, firibgarliklar, oldingi guruhlar, ta'qiblar, pul kontrabandasi, to'siqlardan foydalangan yoki foydalanishni rejalashtirgani haqida xabar berilgan. tekshiruvlar, siyosiy va ommaviy axborot kampaniyalari, soliq to'lashdan bo'yin tovlash, o'g'irlik, IRSning ayrim mansabdor shaxslarini tergov qilish va soliqlardan ozod qilishni tiklash uchun 2500 dan ortiq da'vo qo'zg'atish. Cherkovning bir qator eng yuqori lavozimli mulozimlari, jumladan Xabbardning rafiqasi, oxir-oqibat AQSh hukumatiga qarshi IRSga qarshi kampaniya bilan bog'liq jinoyatlar uchun qamoqqa tashlandi. IRS, o'z navbatida, cherkov va uning rahbarlarini soliq firibgarligida gumon qilinganligi uchun jinoiy tekshiruvlarni olib bordi va Nikson ma'muriyati davrida cherkovni "dissident guruh" sifatida nishonga oldi.
Garchi cherkov sud ishlarida bir necha bor mag'lubiyatga uchragan bo'lsa ham Oliy sud, 1991 yildan IRS bilan kelishuvni topish uchun muzokaralar olib bordi. 1993 yil oktyabrda cherkov va IRS kelishuvga erishdilar, unga ko'ra cherkov IRSga qarshi barcha sud ishlarini to'xtatdi va milliard dollar atrofida bo'lgan soliq qarzini to'lash uchun 12,5 million dollar to'ladi. IRS Scientology bilan bog'liq bo'lgan 153 ta yuridik shaxslarni soliqlardan ozod qildi va kelgusida o'zlariga qarashli tashkilotlarni soliqlardan ozod qilishni e'lon qilish huquqini berdi.
Shartnoma shartlari 1997 yilda boshlangan sud jarayoni va sud jarayoni natijasida tafsilotlar paydo bo'lguncha sir saqlanib qoldi. Shartlar cherkovga nisbatan ma'qul bo'lganligi uchun qarama-qarshiliklarni keltirib chiqardi va federal sudlar tomonidan Scientologlar bilan birgalikda imtiyozlar berganligi uchun konstitutsiyaga zid deb ta'riflandi. boshqa hech qanday diniy guruh tomonidan. Shuningdek, IRS bitim shartlarini belgilashda Oliy sudni samarali ravishda bekor qilib, qonunda vakolat berilmagan soliq imtiyozlariga yo'l qo'yib, o'z vakolatidan oshib ketdimi yoki yo'qmi degan savollar ko'tarildi. Ba'zi yuridik sharhlovchilar kelishuvni endi sudda samarali ravishda e'tiroz qilish mumkin emas degan xulosaga kelishdi.
Dastlabki korporativ tuzilish
Dastlab L. Ron Xabard "Scientology" ni 1952 yil aprel oyida "deb nomlangan foyda keltiruvchi tashkilot sifatida birlashtirdi Hubbard Scientologist uyushmasi (HAS).[1] Avvaliga bu din sifatida taqdim etilmagan. Biroq, 1953 yil aprel oyida Xabbard o'z hamkasbiga Scientology-ning biznes istiqbollarini yaxshilash uchun "diniy burchakka" rioya qilish haqidagi fikrlarini rad etish uchun xat yozdi.[2] Ko'p o'tmay, 1953 yil dekabrda u birinchi sayentologiya cherkovini birlashtirdi Kamden, Nyu-Jersi.[3]
Xabbard nega diniy yondashishga qiziqishini yashirmadi. Xabbardning dastlabki izdoshlaridan biri Jana Daniels, Scientologlar orasida nominal diniy maqomga o'tish "janob Xabbard tomonidan soliq sabablari bilan cherkov yaxshiroq silkitilishini tushuntirmaguncha, eng mashhur bo'lmagan g'oya edi", deb esladi.[4] 1954 yil 18-fevralda Kaliforniya shtatining Scientology cherkovi mahalliy Scientologist Burton Farber tomonidan kiritilgan. U Xabard boshchiligidagi Amerika ilm-fan cherkoviga bo'ysungan va unga yigirma foiz ushr to'lagan. Vashingtonda ham "Sayentologiyaning asos soluvchi cherkovi" tashkil etildi.[5]
HAS keyingi iyun oyida tarqatib yuborildi va uning o'rniga Hubbard Scientologist International assotsiatsiyasi (HASI). Xabbard, Scientology-ga "qonuniy aralashuvdan to'liq xavfsizlik" berishni "Oliy sudning inson ruhini o'rganish bilan bog'liq biron bir tashkilotning ishlashiga yo'l qo'ymaslik uchun hech qanday davlat chora ko'rmasligi to'g'risida" gi qarorining konstitutsiyaviy kafolatlari tufayli tushuntirdi.[6] HASI mahalliy Scientology cherkovlari yoki "orglari" ni franchayzing qilgan va ularning yalpi daromadining o'n foizini olgan bosh tashkilot sifatida faoliyat yuritadi.[4]
Dastlab soliqdan ozod qilish va bekor qilish
Ichki daromad xizmati 1956 va 1957 yillarda Kaliforniya va Vashington cherkovlariga soliqlardan ozod qildi. Ammo 1958 yilda Vashington cherkovi uning qoidalari va amallari faqat diniy yoki ma'rifiy faoliyatni tashkil etmasligi sababli soliqlardan ozod qilingan maqomini yo'qotdi.[7] Uni ozod qilishni bekor qilishning asosiy omili bu edi xususiy buyurtma - soliqdan ozod qilingan jismoniy shaxs yoki yuridik shaxsga foyda keltirish uchun soliqlardan ozod qilingan pul mablag'laridan foydalanish. Da'volar sudi Xabbard va uning oilasi Vashingtondagi Sayentologiya cherkovidan foyda ko'rganligini aniqladi. Unga cherkov tomonidan to'rt yil davomida mashinadan va xususiy turar joydan bepul foydalanish bilan 108000 dollar berilgan. Uning oilasi cherkov fondidan minglab dollar va uning xotini olib qo'ygan edi Meri Syu unga mol-mulkni ijaraga berishdan $ 10,000 dan ko'proq pul ishlagan. Xabbard ham cherkov yalpi daromadining o'n foiziga egalik qilgan.[8] Cherkov murojaat qildi AQSh da'vo sudi, lekin yutqazdi. Sud, Scientology-ni "biznes, Hubbard shaxsiy boyishi uchun boshqaradigan foyda keltiruvchi tashkilot" deb qaror qildi.[7]
1959 yilda Xabard Angliyaga ko'chib o'tdi va u erda sotib oldi Sent-Xill Manor yilda Sharqiy Sasseks Scientology-ning oilaviy uyi va jahon shtab-kvartirasi sifatida xizmat qilish.[9] Keyingi etti yil ichida u bir necha bor Buyuk Britaniyada soliqdan ozod qilingan korporativ transport vositasini yaratishga bir necha bor urinib ko'rdi cheklangan kompaniyalar turli xil Scientology sub'ektlari homiyligida va notijorat maqomini olishga da'vogarlik qilmoqda. Biroq, inglizlar Ichki daromad arizalarni doimiy ravishda rad etdi.[10]
Kaliforniya shtatining Scientology cherkovi (CSC), o'sha paytdagi Scientology korporativ tuzilishining juda oz qismi bo'lib, soliq imtiyozlarini saqlab qolishga muvaffaq bo'ldi. Vashingtondagi "Ta'sischi cherkov" dan farqli o'laroq, 1964 yilda IRS auditi XKS soliqlardan ozod qilish uchun qonuniy maqsadlarda ishlaydi degan xulosaga keldi. IRS CSC-ning soliqdan ozod qilingan maqomini qayta tasdiqladi.[11] 1966 yil mart oyida Xabbard ushbu harakatlardan foydalanib, HASI ning AQShdagi aktivlarini o'tkazib yubordi Hamdo'stlik va Janubiy Afrika CSC-ga.[7][10] Scientology-ning chet eldagi operatsiyalarini XKM nazorati ostiga o'tkazib, u Scientology-ning xalqaro miqyosda CSC-ning soliqlardan ozod qilingan mantiyasi ostida ish olib borishini ta'minlash uchun o'zaro soliq imtiyozlari shartnomalaridan foydalana oldi.[11]
Vashingtondagi "Ta'sischi cherkov" 1957 yilda soliq imtiyozidan mahrum bo'lganidan keyin cherkov to'lashi kerak bo'lgan federal daromad solig'ini qaytarish to'g'risida AQSh hukumatiga qarshi davom etayotgan sud jarayonini davom ettirmoqda. Adliya vazirligi IRSdan CSC va boshqa Scientology sub'ektlarining soliqlardan ozod qilingan maqomini ko'rib chiqishni so'radi, chunki CSCning ozod etilishi Ta'sis cherkovining ilgari bekor qilinishi bilan mos kelmaydi. 1966 yil iyul oyida IRS XKKga CSCning daromadi Scientology amaliyotchilari foydasiga xizmat ko'rsatayotganligi, CSC tijorat faoliyati bilan shug'ullanganligi va CSC xizmat ko'rsatayotganligi sababli soliq imtiyozlarini bekor qilishni taklif qilganligi to'g'risida xat yubordi. L. Ron Xabardning shaxsiy manfaatlari. 1967 yil 18-iyulda IRS rasmiy ravishda CSC-ning soliqdan ozod qilinishini orqaga qaytarish effekti bilan bekor qildi.[11] Ta'sis cherkovining hukumatga qarshi ishi 1969 yil iyul oyida AQSh da'vo sudida ko'rib chiqilgan bo'lib, u "faqat diniy maqsadlar uchun" tashkil etilganligi sababli federal daromad solig'idan ozod qilinishi kerak edi. Uning argumenti rad etildi,[12] Scientology rahbariyati keyinchalik IRS bilan "urush" sifatida tavsiflanadigan narsaga sahna qo'ydi.[7]
Soliq imtiyozlarining IRS-ning bekor qilinishi, ammo umuman emas edi. Kaliforniya va Vashington Scientology tashkilotlari sotib olish masalalari va ularning ishbilarmonlik amaliyotlari bo'yicha soliq imtiyozlaridan mahrum bo'lishgan bo'lsa-da, Qo'shma Shtatlardagi boshqa o'n to'rtta alohida tashkilotlar o'z faoliyatlari bilan bog'liq shu kabi xavotirlarga qaramay ozodlikni qo'lga kiritdilar yoki saqlab qolishdi. Agentlikning boshqa tashkilotlarga munosabati bir xil emas edi. 1972 yilda Florida shtatining Sayentologiya cherkovi (CSF) to'g'risidagi memorandumda IRS ushbu mablag'ni xayriya maqsadlarida ishlatilishini aniqlamagani uchun CSF imtiyozini bekor qilishni tavsiya qildi. Shunga qaramay, hech qanday choralar ko'rilmadi va CSF ushbu imtiyozni saqlab qoldi.[13]
Sentologiyaning soliqqa tortish va IRS bilan nizo haqidagi qarashlari
IRS bilan ziddiyatning asosini keyinchalik sud Sayentologiyaning "soliqqa qarshi yozuvlarga asoslangan dushmanligi" deb atadi.[14] Dushmanlik katta darajada diniy e'tiqoddan emas, balki siyosiy mafkuradan kelib chiqadi. Ko'p yillar davomida Xabbard kommunizmga keskin qarshilik ko'rsatib, FBIga hamkasblarini go'yoki kommunistik infiltratchilar deb qoraladi[15] va sovetlar uning kashfiyotlarini olishga harakat qilayotganini da'vo qilishdi.[16] 1955 yilda Xabard a miyani yuvish bo'yicha qo'llanma bu 1909 yil Amerika Qo'shma Shtatlarining daromad solig'i to'g'risidagi qonuni Rossiya inqilobi 1917 yilda bo'lsa ham, kommunistik fitna edi,[17] va 1956 yilda u insoniyat shu qadar umidsizlikka tushib qolganini yozgan edi: "U kommunizmmi yoki druidizm bo'ladimi deyarli har qanday mafkurani sotib oladi. U Marksning axlatini sotib oladi va hatto" Daromadlar "sarlavhasi ostida shubhasiz Amerika Qo'shma Shtatlari Konstitutsiyasiga yozadi. Soliq. "[18]
Vashington cherkovi soliqlardan ozod qilishni bekor qilishga qarshi apellyatsiya shikoyati yo'qolganidan ko'p o'tmay, Xubbard sayentologlarga "AQSh daromad solig'ining asosiy tamoyillari olinganligi" asosida AQShda daromad solig'ini tubdan isloh qilish kampaniyasini o'tkazishga da'vat etgan byulleteni chiqardi. Das Kapital va kapitalizmni yo'q qilishga qaratilgan. Agar AQSh ushbu Qizil ittifoq bilan hamkorlikni to'xtatmasa, Amerikada kommunizm g'alaba qozonishi mumkin. "[19] Daromad solig'i, shuningdek, Xabardning fikriga ko'ra, yaqinlashib kelayotgan fashizmning alomati edi; Scientologists-ga berilgan tarixsiz bir eslatmada u shunday yozgan: "Hukumat faqatgina shaxsiy soliqqa tortishni o'z fuqarolari uchun xizmat ko'rsatish qobiliyati yo'qlik darajasidan pastga tushganda amalga oshirishi mumkin. Hukumat shu vaqtgacha oqlanadi chunki u odamlarga xizmat qiladi. Biznes ixtiyoriy ravishda qo'shilmagan taqdirda bankrot bo'ladi. Hukumat fashistlarga aylanadi. "[20]
Keyingi yillarda u daromad solig'ini galaktik zolimdan qolgan begona aql implantatsiyasi sifatida tavsifladi Ksenu 76 million yil oldin Yerdagi milliardlab mavjudotlarni genotsid qilish. 1968 yilgi ma'ruzasida u Scientologlarga "Qo'shma Shtatlar daromad solig'ini nusxa ko'chiradi", deb Xenu o'z qurbonlarini olib kelish uchun ishlatgan: "Ular qo'llagan mexanizmlardan biri bu daromad solig'i bo'yicha tergovga kirishni aytish edi. . "[21] Xabbardning aytishicha, so'nggi bir necha ming yil ichida daromad solig'i begona Markabiya tsivilizatsiyasi tomonidan jazo sifatida ishlatilgan, bu "deyarli aniq nusxasi, ammo AQShning hozirgi tsivilizatsiyasidan ham yomonroq".[22]
Sayentologiya cherkovi IRSning o'z moliya borasidagi xavotirlari qonuniyligini hech qachon qabul qilmagan. Cherkov, "IRS kampaniyasi" deb nomlangan narsaga Scientology-ga qarshi bo'lgan psixiatrlar tomonidan uyushtirilgan fitna sabab bo'lgan deb ta'kidlamoqda.[23] Xabbard 1967 yilda yozilgan magnitofonda sayentologlarga "Sayentologiyaning bu sayyoradagi dushmanlari o'n ikki kishidan kam. Ular Angliya banki va boshqa yuqori moliyaviy doiralarning a'zolari. Ular gazeta zanjirlariga egalik qiladi va boshqaradi va ular, g'alati, direktorlar", deb aytgan. dunyoda paydo bo'lgan barcha ruhiy kasalliklar guruhlarida ... [va] ular, albatta, daromad solig'i, davlat moliyasini nazorat qiladilar ”.[24]
1993 yil oktyabr oyida xuddi shunday yo'nalishda Xabbardning vorisi Devid Miskavige ga nutq so'zladi Scientologist xalqaro assotsiatsiyasi Bu erda u Scientology-ni dastlabki bir necha yil ichida yo'q qila olmaganidan so'ng, "ruhshunoslar 20-asrning inkvizitorlari zamonaviy kunga moslashgan. Kecha jonzotlari. To'g'ri, vampirlar. Va kichik vampirlar emas, balki kimlardir. butun mamlakatdan qon so'radi va shu sababli ushbu fitnaning yomon odami sahnaga chiqdi - Ichki daromad xizmati. " Uning so'zlariga ko'ra, IRS bosh maslahatchisi psixiatrlar bilan fitna uyushtirgan va "Qo'shma Shtatlardagi har bir sayentologiya cherkoviga soliqlardan ozod qilishni o'zboshimchalik bilan rad etish" ni tashkil qilgan. Miskavigening so'zlariga ko'ra, bu "sayentologiyadan nafratlanish va uning yo'q qilinishini istash IRSning tug'ma xususiyati edi".[25]
Scientology urushi: 1960-70-yillar
Soliqlarni to'lashdan bo'yin tovlash, pul kontrabandasi va o'zlashtirish
CSC soliq imtiyozlaridan mahrum bo'lgan paytda, Scientology ingliz tilida so'zlashadigan dunyoning ko'plab mamlakatlarida tortishuvlarga duch keldi. Avstraliyaning Viktoriya va Janubiy Avstraliya shtatlarida taqiqlangan edi jamoat so'rovi orqali qattiq hisobot. Bu Kanada, Yangi Zelandiya, Janubiy Afrika va Buyuk Britaniyada qo'shimcha so'rovlarni olib boradigan ommaviy axborot vositalari, siyosatchilar va ruhiy salomatlik mutaxassislarining bosimiga duch keldi.[26]
Xabbar 1966 yil oxirida O'rta er dengizi va Sharqiy Atlantika atrofida sayohat qiladigan, kemalar parkini Scientology rahbariyatini va o'zini boshqa joyga ko'chirib, hukumatlar va ommaviy axborot vositalariga ko'chirishni rejalashtirgan. Eng sodiq Scientologlarning elita guruhi Dengiz tashkiloti yoki Sea Org - Xubardga hamroh bo'lib, kemalarni ekipaj qildi va o'qitildi Scientology-ning eng ilg'or darajalari chunki ular Xabard tomonidan ishlab chiqilgan.[27] U HASI prezidenti va ijrochi direktori lavozimidan iste'foga chiqdi, garchi bu menejmentdan voz kechish uydirma bo'lsa ham; u ijro etuvchi ko'rsatmalar va siyosat ko'rsatmalarini chiqarishda davom etdi va Scientology-ni o'z kemasidan butun dunyo bo'ylab teleks tarmog'i orqali boshqardi.[28]
Sea Org uchun moliyaviy ko'mak dastlab Hubbard Explorational Company Ltd (YEK). Xabbard yuzta chiqarilgan aktsiyalarning to'qson yettitasiga ega edi. 1966 yil oxirida Kaliforniyadagi Sayentologiya cherkovi HECga oyiga 15000 dollar to'lay boshladi va Xubbardning Shveytsariyadagi bank hisobvaraqlaridan biriga 125000 dollar miqdorida bir martalik to'lovni amalga oshirdi. Shuningdek, u har bir Scientology tashkilotiga o'zining mahalliy bankida "LRH Good Will Repayment Account" ni yaratishni buyurdi va CSCga undan Saint Hill Manorni sotib olishni buyurdi. Bu vaqtga kelib, Sent-Xil juda daromadli bo'lib, haftasiga 40 ming funt sterling (o'sha paytda 110 ming dollarga teng) olgan.[29]
Buyuk Britaniyada ro'yxatdan o'tgan HEC, taxminan 18 oydan so'ng, tomonidan almashtirildi Operatsion va transport korporatsiyasi, Ltd (OTC). Ushbu tashkilot Panamada - taniqli bo'lgan soliq boshpana - 1968 yil fevral oyida Xabard, uning rafiqasi va Leon Shtaynberg tomonidan,[11] bo'lib xizmat qilgan Sea Org a'zosi superkargo Hubbard kemalaridan biriga.[30] Uchlik OTC-ni birlashtirgandan so'ng darhol ular iste'foga chiqdilar va ularning o'rnini uchta Sea Org a'zolari egalladilar.[11] Biroq, Xabbard o'z nazorati ostida qoldi; u 100 ta chiqarilgan aktsiyalarning to'qson sakkiztasini egallagan[31] va keyinchalik AQSh da'vo sudi OTCni "yolg'on korporatsiya" deb topdi.[11]
Dengiz Orgida alohida korporativ identifikator yo'q edi, shuning uchun Scientology flotining faoliyati Cherkovning Hubbard flagmani bortida joylashgan Bayroq ("flagman" uchun) deb nomlangan bo'linmasi orqali amalga oshirildi. Apollon. Pulni CSC-dan Bayroqqa o'tkazib yuborishdi, bu odatda qonunlarni hisobga olmasdan hisob-kitoblarini to'lash uchun naqd pulga ishonar edi. Birlashgan Qirollik 1968 yilda valyuta eksportiga cheklovlar qo'yganida, Bayroqqa qo'shilish uchun sayohat qilayotgan sayyohlar o'zlari bilan katta miqdordagi naqd pulni olib o'tishni buyurdilar. Keyinchalik Sea Org-ning bir a'zosi Meri Maren shunday deb esladi: "Ular menga kemaga olib chiqish uchun 3000 funt sterlingga yaqin nominaldagi kupyuralar berishdi. Men butsalarimga yashirdim". OTC-ning uchta asoschilaridan biri bo'lgan Leon Steinberg usta soxta bo'ldi; uning asarlari sayentologlar tomonidan "Steinidocuments" deb nomlangan.[30]
Xabbardning o'zi juda katta pul oldi. Oddiy Sea Org a'zolari haftasiga 10 dollar olayotganda, Hubbardga HEC va boshqa Scientology sub'ektlari orqali haftasiga 15000 dollar (bugungi kunda 104 578 dollarga teng) to'lanmoqda. 1970 yilda uning Shveytsariyadagi bank hisobvaraqlaridan biri yopilishi kerak bo'lganida, 1 million dollar naqd pulga o'tkazilgan Apollon.[32] Mayk Goldstayn, bortda bank xodimi etib tayinlangan Apollon, "hamma joyda pullar bilan to'lgan tortma va seyfda million dollardan ko'proq pul bor edi, ammo tegishli hisob raqamlari yo'q edi. Biz hamma narsani naqd pul bilan to'ladik va uch xil valyuta - ispan, portugal va marokash valyutalari bilan ishladik" va shunday tuyuldi. agar kimdir biron bir narsa uchun pul istasa, shunchaki so'ragan. "[33]
Goldshteynning bank xodimi sifatidagi roli OTCga tegishli bo'lib, u bank xizmatlarini Bayroqqa etkazib bergan. Biroq, aslida OTCda ofislar, ofitserlar va xodimlar yo'q edi. Bayroq mablag'lari OTC-ning Shveytsariyadagi bank hisobvaraqlariga joylashtirilgan bo'lib, ularning barchasida Xabard imzolagan. 1972 yilda Xabardda birjadan tashqari hisobvaraqlardan 2 million dollar naqd pul o'tkazmasi mavjud edi Apollon, u erda faqat xotini Meri Syu kalitlari bo'lgan qulflangan fayllar kabinetida saqlangan.[11]
Ishlab chiqarish uchun yana bir vosita bu edi Amerika Qo'shma Shtatlari Scientology Trust cherkovlari, 1984 yilda AQSh da'vo sudi tomonidan "asosiy cherkov amaldorlari tomonidan boshqariladigan soxta ishonch" deb ta'riflangan, shu jumladan Xubardning o'zi ham dastlab ishonchli shaxs sifatida. U kamida 1970 yildan boshlab ishlagan, ammo 1973 yilgacha qonuniy asosga kelmagan.[11] Michigan, Minnesota va Nyu-Yorkdagi uchta soliqdan ozod qilingan Scientology tashkilotlari 1973 yil iyun oyida imzolangan bitimga binoan Vashington va Kaliforniyadagi cherkovlarga o'zlarining oylik daromadlarining o'n foizini to'lashga qo'shilishdi. Keyinchalik Meri Syu Xabard erini umrbod ishonchli sifatida almashtirib, yana ikki nafar ishonchli shaxsni ikki yillik muddatga tayinlash huquqiga ega bo'ldi.[34] Ishonchli pullar Scientology-ning mudofaasi uchun Shveytsariyadagi bank hisobvaraqlarida saqlangan, ammo AQSh da'vo sudi ushbu mablag 'haqiqatan ham shu maqsadda ishlatilganligi to'g'risida ozgina dalillar topmagan.[11]
Bundan tashqari, Xabard va uning rafiqasi cherkov tomonidan to'g'ridan-to'g'ri maosh olishgan. 1970 yilda er-xotinning ish haqi to'lovlari 20000 dollardan 1972 yilga kelib 115000 dollardan oshdi va cherkov ularning yashash joylari, ovqatlari, kir yuvishlari va tibbiy xizmatlari uchun ham haq to'lashdi. Scientology orgs daromadlarining qo'shimcha o'n foizini Xabardga ajratdi.[11]
Xabardga tushirilgan pul oqimlari "qarzlarni to'lash" ni go'yo oqladi. 1966 yilda cherkovning unga qancha qarzdorligini aniqlash maqsadida LRH moliya qo'mitasi tashkil etildi. U matbuotga 13 million dollarlik qarzni "kechirganini" aytdi. Qo'mita Saint Hill mulkini "ishbilarmonlik qudrati" qiymati 2 million funtga teng deb baholadi, garchi Xabard uni 100000 funtdan kamiga sotib olgan va 1940 yilda yaxta sotib olish kabi shaxsiy xarajatlar buyumlarini qo'shgan bo'lsa - Scientology asos solinganidan o'n ikki yil oldin.[28]
IRSni to'sib qo'yish va firibgarlik uchun fitna
Kaliforniyadagi Sayentologiya cherkovi soliq imtiyozidan mahrum bo'lganida, u odatdagi soliq to'lovchi maqomiga qaytdi. Ammo cherkov o'zining yangi maqomini qabul qilmadi. Endi daromad solig'i deklaratsiyasini to'ldirish kerakligi haqida aytilganiga qaramay, u kamroq ma'lumotli yillik ma'lumot deklaratsiyalarini xuddi soliqlardan ozod qilingan tashkilot sifatida topshirishda davom etdi.[11] Shuningdek, u qarzdor bo'lgan soliqlarni to'lashni ushlab qoldi.[14]
Cherkov IRS tomonidan tekshiruvlarni amalga oshirishni iloji boricha qiyinlashtirish uchun bir qator obstruktiv taktikalarni qo'lladi. Xabbard sayentologlarga IRSni "aylanada suzishga" majbur qilmoqchi ekanligini aytdi. Cherkov uning ko'rsatmalariga binoan IRSning CSC moliyaviy tekshiruvlariga to'sqinlik qilishga intildi. CSC hisobchisi Martin Grinberg 1970 yilda Scientology rasmiylari yig'ilishida agentlikning cherkovni tekshirishini maqsadga muvofiq ravishda qiyinlashtirganini aytdi. IRS agentlariga kamida ikki million hujjat tasodifiy tartibda berilib yuborilgan, Greenbergning so'zlariga ko'ra, IRSni tekshiruvchisini shu qadar hayratda qoldiradiki, u Sayentologiyaning dalillar versiyasidan voz kechib qabul qiladi.[11]
1972 yilda yana bir Scientology cherkovi auditorlik tekshiruviga duch kelganida, Grinberg xodimlarga "IRS agentiga biron bir ko'rinishda yoki tartibda qutidagi bir nechta yozuvlarni berishni, agentni qorong'i, kichkina va tashqarida bo'lmagan xonaga joylashtirishni" maslahat berdi. , yozuvlarni topish kabi amaliy yordam berishdan bosh tortish va murojaat qiluvchiga xabar berish Vasiylik idorasi agentning huzurida darhol. "Ushbu sxema samarali bo'ldi va IRS tomonidan 1971 yildan 1973 yilgacha cherkov moliyasini tekshirishga qaratilgan ikki yillik sa'y-harakatlar muvaffaqiyatsiz tugadi.[11]
Cherkov vaqti-vaqti bilan to'g'ridan-to'g'ri soxtalashtirishga murojaat qildi. OTC-ning rolini yashirish uchun o'z moliyaviy yozuvlarini soxtalashtirgan, shu jumladan OTC CSCga o'quv va maslahat xizmatlarini ko'rsatganligini ko'rsatuvchi soxta hisob-kitoblarni yaratgan. Keyinchalik soxtalashtirish 1975 yil bahorida, bortdagi moliyaviy hujjatlarni soxtalashtirish bo'yicha loyiha amalga oshirilganda amalga oshirildi Apollon IRS auditi kutilayotganda. AQSh da'vo sudi AQShni aldash uchun qilingan fitnaning bir qismi deb topgan ushbu reja cherkov rasmiylari tomonidan naqd pul mablag'larining CSCdan OTCga chiqib ketishi CSCning soliqlardan ozod qilinadigan maqomiga putur etkazishidan xavotirlanganidan keyin kuchga kirdi.[11]
Hubbard shuningdek, oldingi guruhdan foydalanishni ko'rib chiqdi Florida shtatining birlashgan cherkovlari, cherkov IRS bilan kurashda mag'lub bo'lgan taqdirda, "Scientology aktivlarini saqlab qolish". U 1975 yilgi memorandumda shunday yozgan edi: "Biz ... tayyor bo'lishimiz kerak ... AQSh bo'ylab ish olib borishimiz va IRS-da kamzulga ega bo'lguncha ishlashimiz kerak. IRSning asosiy maqsadi AQShdagi barcha Scientology tashkilotlarini nokaut qilishdir. Shunday qilib, yangi korporativ maqomga ko'ra faoliyat olib borish [Scientology bilan] bog'liq emas, bu so'nggi harakatdir. "[35]
Ayg'oqchilik
Cherkov sudlarda IRSga qarshi kurashayotganda, shuningdek, agentlik va AQSh, Kanada, Buyuk Britaniya va boshqa mamlakatlarning boshqa ko'plab hukumat va ishbilarmon tashkilotlariga qarshi josuslik kampaniyasini olib bordi. Uning uslubiga o'g'irlik, elektron tinglash, hukumat hujjatlarini o'g'irlash va ommaviy ravishda o'g'irlash kiradi. Ushbu kampaniya soliqlardan ozod qilishni qaytarish bo'yicha harakatlarini kuchaytirishga qaratilgan edi, ammo cherkov fosh etilganda va uning eng katta rahbarlari, shu jumladan Xabbardning rafiqasi Meri Syuning qamoqqa olinishiga olib kelganda, halokatli tarzda tugadi.
Cherkovning josuslik kampaniyasini 1966 yilda Xabard tomonidan tashkil etilgan cherkovning bo'limi - Guardian Office (GO) boshqargan. U cherkovning qisqa muddatli jamoat tergov bo'limining vazifasini o'z zimmasiga oldi. insonlar erkinligiga to'sqinlik qiladigan, bu kabi masalalar fosh etilishi va sayentologiyaning rivojlanishiga rahbarlik qilish uchun zarur bo'lgan aql-idrokni ta'minlaydigan shaxslar. " U o'z xodimlariga Scientology-ni tanqid qiluvchilarni nishonga olish va "ularni tez orada FELONIYALAR yoki undan ham yomonroq ishlarni o'zlarining mutaxassislaridan foydalangan holda tekshirishni boshlash, tashqarida agentliklardan emas ... Hujumchilarga qarshi jinoyatchilar to'g'risida aniq dalillarni matbuotga berishni boshlang."[36] Shuningdek, u o'z izdoshlariga "hukumatni va dushmanlik falsafalarini yoki jamiyatlarini Scientology maqsadlariga to'liq mos keladigan holatga keltirishni buyurdi. Bu yuqori darajadagi nazorat qilish qobiliyati va yo'q bo'lganda, past darajadagi g'oliblik qobiliyati bilan amalga oshiriladi. Introvert Bunday idoralar. Bunday agentliklarni nazorat qiling. "[37]
GO ga "Commodore Staff Guardian" (Xabard "Commodore" edi) Meri Syu Xabbard rahbarlik qilgan, Jeyn Kember Guardian World Wide sifatida kundalik boshqaruvni amalga oshirgan. Bu Scientologist ko'ngillilarini maqsadlariga qarshi razvedka operatsiyalarini bajarishda yordam beradigan agentlar sifatida ishlatgan. 1972 yil aprel oyida GO IRSni nishonga olish uchun uch tomonlama strategiyani ishlab chiqdi.[11] Bir nechta razvedka operatsiyalari qo'zg'atildi:
- Operation Search and Destroy IRSga ma'lumot etkazib beradigan maqsadli tashkilotlar va shaxslar. Ma'lumot olish uchun GO ochiq va yashirin usullardan foydalanib, ularni obro'sizlantirish uchun ishlatilishi mumkin edi, shu bilan birga Scientology ishtirokini har qanday oshkor qilishdan saqlanardi. GO allaqachon IRS ma'lumotchilari haqida ma'lumot olgan va o'z qamrovini kengaytirishga intilgan.
- Tasodifiy hosilni ishlatish IRS tomonidan jinoiy faoliyatni hujjatlashtirishga intildi.
- Parij operatsiyasi Scientology soliq masalalari bo'yicha ishlaydigan IRS-ning ayrim mansabdor shaxslarini aniqlash va ularning kelib chiqishi va faoliyatini tekshirishga qaratilgan. IRS xodimlari bilan ijtimoiy va siyosiy aloqalarni rivojlantirish uchun "zavod" jalb qilinadi.[11]
- "Juicy Clanger" operatsiyasi taniqli siyosatchilar va taniqli shaxslarning maqsadli soliq yozuvlari. Scientology tezkor xodimlari IRSning Los-Anjelesdagi ofislariga kirib, Kaliforniya gubernatoriga tegishli maxfiy fayllarni o'g'irlashdi Jerri Braun, Los-Anjeles meri Tom Bredli, qo'shiqchi Frank Sinatra va aktrisa Doris kuni, shuningdek o'g'irlashga urinish Jon Ueyn soliq yozuvlari.[38] Cherkov IRSni shantaj qilishni maqsad qilgan ko'rinadi;[39] Bu operatsiya cherkov o'zlarini o'g'irlangan soliq yozuvlarini fosh qiluvchi tomonidan olganini ko'rsatib, ularni "Scientology soliq masalalari] ni tekshirishni yakunlash uchun [IRS] ga qo'shimcha bosim" deb ta'riflangan narsalarni yaratish uchun ularni ozod qilish bilan tahdid qilishni nazarda tutgan. .[38]
Boshqa bir qator josuslik "loyihalari" - IRSga qarshi keng ko'lamli operatsiyalarning pastki rejalari ham ishlab chiqilgan:
- Horn loyihasi o'g'rilarning shaxsini oshkor qilmasdan o'g'irlangan hujjatlarni yashirincha chiqarish rejasi edi. Boshqa soliq to'lovchilarning yozuvlari o'g'irlanib, Sayentologiya cherkovi bilan birga chiqarilishi kerak edi. IRS tarkibidagi GO xodimiga agentlikdan firma blanklarini o'g'irlash bo'yicha ko'rsatma berildi, shunda xatlar sizib chiqqanlar uchun mas'ul bo'lgan mavjud bo'lmagan xabar beruvchi nomiga soxtalashtirilishi mumkin edi.[40] Tezkor shunday qildi va soliq yozuvlarini o'g'irladi Bob Jons universiteti va Birlashish cherkovi.[41]
- Beetle tozalash loyihasi "LRH, Scientology va boshqalardagi barcha DC IRS fayllarini, razvedka bo'limida, OIO [Xalqaro operatsiyalar idorasi] va SSS [maxsus xizmatlarning xodimlari]" ni o'g'irlashga chaqirdi. Bu agentlarni "kerakli joylarda yoki yaxshi kirish rivojlangan" joylarga joylashtirishni buyurdi.[41]
- Troy loyihasi IRS bosh maslahatchisi ofisiga doimiy ravishda buzadigan moslamani o'rnatish orqali "kelajakdagi IRS harakatlari to'g'risida bashorat qilish" maqsad qilingan. Tinglash orqali olingan ma'lumotlar cherkov advokatlarini mudofaa harakatlari to'g'risida ma'lumot berish uchun ishlatiladi.[41]
1974 yil oktyabrda GO Los-Anjeles, Vashington va Londondagi IRS ofislariga kirib borish, Scientology va Hubbard-dagi fayllarni o'g'irlash va ma'lumot qanday olinganligini yashirish uchun qopqoq hikoyasini ishlab chiqish uchun Guardian Order 1361-ni ishlab chiqdi.[40] "SS va LRH C-lariga hujum qilishda davom etmoqda ... keng qamrovli qonuniy va PR bilan ishlashga qaramay" IRS "deb xulosa qilgan vaziyatni hal qilish uchun u IRSni" yolg'onsiz "nazarda tutadigan" ideal sahnani "yaratdi. o'zlarining Scientology-dagi fayllarida, Scientology soliqlariga qiziqmaydigan, odatdagi ishlardan tashqari, o'z ishlarini bajarayotganliklari va boshqa joylarda odatdagi byurokratik byurokratiya bilan band bo'lganligi, psixoterapiya joylashtirilganligi va ularning ta'siri yo'q qilinganligi haqida. "[42] Bunda GO "Bosh Kengashning ofisida, Maxsus xizmatlar xodimlari, razvedka bo'limi, Audit bo'limi va boshqa har qanday sohada LRH, Scientology va hk. Bo'yicha fayllarni olish uchun zudlik bilan DC IRSga agentni jalb qilish kerak" deb chaqirilgan. "[41] Agent "har bir IRS-faylda har bir yolg'on hisobotni olishi kerak edi. Ma'lumotlar oshkor bo'lgandan so'ng, yolg'onlarni tuzatish mumkin, SPlar [bostiruvchi shaxslar] izolyatsiya qilingan va ko'rib chiqilgan, PR va qonuniy harakatlar boshlangan va IRS hujumi yopiq. "[42]
Scientology tezkor xodimlari IRS shtab-kvartirasi xodimlarining ma'lumotlari berilgan xonani buzib kirishdi va boshqa tezkor xodimlarning foydalanishi uchun soxta ma'lumot yaratishdi.[43] Keyingi oyda tezkor xodimlar IRSning bosh maslahatchisi ofisiga kirib kelishdi va cherkovning soliq ishlari bilan shug'ullanadigan IRSning yuqori martabali mulozimlari yig'ilishida eavedrop uchun elektron tinglash moslamasini o'rnatdilar. Ular tashqarida Smitson institutining kirish qismida to'xtab turishdi va jarayonni o'zlarining avtomobillarining FM radiosi orqali yozib olishdi.[40]
GO ham ishlatgan Axborot erkinligi to'g'risidagi qonun (FOIA) IRS-ni manipulyatsiya qilib, Scientology agentlariga hujjatlarni o'g'irlashni osonlashtiradi. FOIA so'rovlari IRS-ga advokatlar ularni ko'rib chiqishi uchun barcha Scientology fayllari bir joyga to'planishiga olib keladi degan ishonch bilan IRSga qilingan. Keyin Scientology agentlari ular joylashgan ofisni buzib, ularni olishlari mumkin edi. Ushbu reja muvaffaqiyatli amalga oshirildi va Scientology tezkor xodimlari IRSning FOIA advokati qo'lidagi barcha hujjatlar bilan tanishish huquqini qo'lga kiritganliklari haqida xabar berishdi.[11] 1975 yil may oyiga qadar tezkor xodimlar Sayentologiya va Xabardga bag'ishlangan o'n metr balandlikdagi (3,0 m) qog'oz to'plamiga teng bo'lgan 30000 sahifadan ortiq hujjatlarni o'g'irlashdi.[40]
GO kampaniyasining asosiy maqsadi Xubard IRSning Scientology-ga "hujumi" uchun javobgar deb hisoblagan shaxsni aniqlash edi. U izdoshlariga IRSning Scientology-ga qiziqishi "soxta hisobotlar fabrikasi" bilan ish yuritayotgan "aqldan ozgan rejalari bo'lgan aqldan ozgan shaxs" bilan bog'liqligini aytdi. U 1975 yil iyun oyida GO ga "ushbu IRS hujumlarining kimligini aniqlang va uni ta'sir qilish uchun hujjatlang va barcha boshqa qiziqishlarni bildiring. Bu IRS bo'lishi mumkin va hukumat har qanday vokal guruhiga hujum qilib, davlat to'ntarishiga yo'l ochib beradi. Hukumat. Ushbu hujumlarning nega amalga oshirilganligi to'g'risida dalillar to'planib, hujumchilar oxir-oqibat foydalanilganda yoki fosh etilgandan keyin ularni yo'q qilish uchun etarlicha kuchli bo'lishi kerak. "[42]
1970-yillarning o'rtalariga kelib cherkovning yuqori darajadagi rahbariyati Xabbardning o'zi soliq to'lashdan bo'yin tovlash uchun ayblov aybloviga duch kelganidan tobora ko'proq xavotirga tushgan. U 1975 yil 26-noyabrda Guardian Office-ga maxfiy daqiqani yozdi va unda GO-ga: "SIZLARNI YUG'IRGANLARNI YO'Q QILISH VA BOSHQARMALARDA YUTISH UChUN ISHONAMIZ" deb aytdi.[44][45] Bir oy o'tgach, GO Guardian dasturining 158-sonli buyrug'ini chiqardi, "Dastlabki ogohlantirish tizimi", kuzatuv tizimini tashkil etish to'g'risida buyruq berdi ", shunda da'volar tufayli hukumatlar yoki sudlar bilan bog'liq har qanday vaziyat to'satdan ko'tarilish uchun mudofaa choralarini ko'rish uchun etarli vaqt ichida ma'lum bo'ldi. LRH Personal Security darajasi juda yuqori ". Xalqaro operatsiyalar bo'yicha IRS idorasiga agent kiritilishi kerak edi, uning L. Ron va Meri Syu Xabbard va Sayentologiya cherkovi haqidagi fayllari olinishi kerak edi.[41] O'sha paytda Xabbard tanholikda yashagan La-Quinta, Kaliforniya mumkin bo'lgan jarayon serverlari va davlat agentlaridan qochish.[46]
"GO" 1976 yil iyun oyida "Off The Hook" kodi bilan nomlangan IRSga qarshi yangi razvedka dasturini boshladi, bu Scientologyni "kelajakdagi tahdid bekor qilindi". It called for continued monitoring of IRS handling of Scientology tax exemption applications "on [Guardian Order] 1361 lines" – i.e. through the use of infiltration and theft of information – and ordered GO operatives to "ensure all attack preparation is completed and honed to razor sharp edge" in the event of any of the applications being denied. A program was also put in place to ensure "Founder's Protection from IRS Attack", requiring the "1361 Collection line" – the burglary team – to keep a close watch on the section of the IRS dealing with Hubbard's tax returns.[47][48]
On one occasion, the GO's espionage operation was nearly discovered by a cleaning lady who interrupted a burglary team at the IRS headquarters. She became suspicious and called a security guard, but the operatives were able to satisfy him of their credentials and persuaded him to open the locked door of the office they were trying to burgle.[43] They were not so lucky in June 1976 when a more alert security guard caught a GO operative in the building. The operative was released and a warrant was issued for his arrest, prompting the GO to move him to a safe house where he was put under a round-the-clock guard. He lived as a fugitive for eight months until he became so disgruntled by his virtual imprisonment that he escaped and went voluntarily to the FBI to make a confession.[49] A further misfortune befell the GO in July 1977 when a case containing secret documents about its burglaries of IRS offices in Washington was accidentally left in a Los Angeles parking lot. An attorney handed it in to the IRS.[11]
The exposure of the GO's operations led to one of the largest raids conducted by the FBI up to that time. On July 7, 1977, scores of FBI agents simultaneously raided Scientology premises in Washington and Los Angeles.[50] The documents they seized revealed the scale of the GO's illegal activities and resulted in the imprisonment of eleven senior Scientologists, including Mary Sue Hubbard, for conspiracy against the United States.[51]
IRS investigations of Scientology
The Church of Scientology has claimed that it was targeted under President Richard Nikson "dushmanlar ro'yxati ", which cataloged over 250 organizations and individuals that the Nixon administration targeted through federal agencies including the IRS. It has pointed to a list of organizations of concern drawn up by the IRS in 1969. However, a review by the Los Anjeles Tayms in 1978 showed that while the IRS listed the church as an organization that "by their very nature can be expected to ignore or wilfully violate tax or firearm statutes," there was no mention of enemies or any suggestion of harassment or retaliation. It was in the context of a drive to consolidate overlapping investigations into groups that the IRS regarded as likely tax evaders.[52]
A number of investigations of Scientology were carried out by the IRS during the 1970s, notably from special intelligence units within the agency. In July 1969 the IRS established an Activist Organization Committee, later renamed the Special Service Staff (SSS), to investigate "dissident groups" for suspected breaches of tax laws. 99 organizations, including the Founding Church of Scientology, were targeted. The SSS was disbanded in 1973.[11]
Another IRS investigative body, the Intelligence Gathering and Retrieval Unit (IGRU), was established in 1973. This was responsible for gathering general intelligence unrelated to investigations of specific allegations. The information it gathered was thus very broad in scope, and often unrelated to the enforcement of tax laws. The CSC was designated a "tax resister"; papers relating to it were held in a file labeled "subversives", which contained materials only about Scientology. The IGRU was disbanded in 1975.[11]
IRS intelligence-gathering against Scientology was also managed in California through the state branch of the agency's Case Development Unit. Two special agents were responsible for gathering intelligence between 1968 and 1974 on CSC's operations and financial affairs.[11]
All three branches took an expansive view of their responsibilities in investigating Scientology. As well as filing reports on the organization's financial activities, they also collected information linking the CSC and other Scientology entities with criminal activities in various countries, including allegations of "homicide, blackmail, guerrilla training, break-ins, drug trafficking and the transportation of illegal firearms".[11]
The IRS considered imposing a 30 percent withholding tax on funds being transferred from the United States to overseas Scientology entities, but acknowledged in a March 1967 memo that this would have little effect on the main beneficiary of the transfers. It noted, "this would net little tax and not reach the real tax target – Hubbard."[52] In 1984, the Los Angeles office of the IRS launched a criminal investigation of Hubbard, prompted by defectors from Scientology alleging that he had skimmed off millions of dollars from church funds.[53] A letter was sent to Hubbard's representatives in September 1985 warning that he faced indictment for tax fraud.[54] David Miscavige and another senior church official, Pat Broeker, were also put under investigation.[55] An IRS official, Marcus Owens, said that thousands of agency staff were involved in the investigations. However, according to other federal officials, the Adliya vazirligi was unwilling to spend money on a prolonged conflict with Scientology.[56] The investigation was called off after Hubbard died in January 1986, as it was regarded as moot by that point.[53] The church was informed by the IRS in November 1987 that no charges would be filed against it, Miscavige or Broeker.[57]
Scientology's war: the 1980s and 1990s
The jailing of the GO's leadership led to radical changes within the Church of Scientology at the start of the 1980s, and in turn to significant changes in the church's strategy towards the IRS. The legal position of the Church and Hubbard himself – who stayed in hiding at a ranch outside Creston, Kaliforniya until his death in January 1986 – was still very precarious. To address this problem, he created an "All Clear Unit" (ACU), headed by David Miscavige, the then twenty-year-old head of the church's Commodore's Messenger Organization (CMO). Its purpose was to resolve all of the outstanding legal problems so that it would be safe for Hubbard to come out of hiding.[58] The ACU removed Mary Sue Hubbard from her post in 1981[59] and the GO itself was dissolved in 1983. Its functions were transferred to a new section, the Maxsus ishlar boshqarmasi (OSA), under the effective control of Miscavige.[60]
One of the lines of activity that came out of the "All Clear" project was a push to resolve the dispute with the IRS. The stakes for the church were extremely high. Ga binoan Mark Ratbun, who worked with Miscavige as the church's Inspector-General, by the 1980s the IRS assessed the church's tax liability as upward of a billion dollars, at a time when Scientology's assets were only around $200 million. Paying that liability would have wiped out the church several times over. Beyond the purely financial issues, though, Miscavige and Rathbun believed that tax exemption would have significant political and legal advantages. As Rathbun notes, "If you have tax exemption you have religious recognition, you're treated differently in courts, there's almost some level of First Amendment immunity."[61]
Rathbun was tasked with mounting a campaign intended to overwhelm the IRS on multiple fronts.[61] This involved litigating on a massive scale, establishing front groups, applying political pressure, employing private investigators against individual IRS officials and ultimately reaching a negotiated agreement with the IRS. At the same time, the Church undertook internal changes intended to make it harder for the IRS to have visibility of its finances.
Corporate reorganization
During the early 1980s, the Church of Scientology underwent a major financial and organizational reshuffle at the same time that it was continuing to funnel huge amounts of money to L. Ron Hubbard. Although he had supposedly resigned from managing the church in 1966 and had no contractual relationship with it, he was still receiving millions of dollars of church money annually. The church's executive director at the time, Bill Franks, said the question was "always how to get more money into Hubbard's pocket and how to hide that from the IRS. There was literally cash all over the place. There would be people leaving from Florida for Europe with bags of cash on a weekly basis. There were hundreds of bank accounts." Forbes magazine reported that up to 1982, at least $200 million had been gathered in Hubbard's name.[54]
To hide Hubbard's connection with the accounts, a qobiq korporatsiyasi named the Religious Research Foundation was established in Liberia with bank accounts in Luxembourg and Liechtenstein. Franks systematically removed Hubbard's name from the accounts as signatory. He used RRF accounts as an intermediary to channel church money to Hubbard's secret bank accounts in Switzerland and Liechtenstein. By 1981, according to Franks, well over $100 million had been funnelled to Hubbard this way.[54] In a single six-month period in 1982, a further $34 million of church money was transferred from the RRF to Hubbard.[62]
The use of the RRF as an intermediary for channelling money to Hubbard was related to a project that the church termed the "Mission Corporate Category Sortout" (MCCS) at the start of the 1980s. According to Laurel Sullivan, a veteran Scientologist who was put in charge of it, the aim was to reshuffle Scientology's corporate structure to shield Hubbard from legal liability and conceal his income lines from the church.[54] Larry Brennan, who oversaw the legal aspects, says that it was additionally intended to give Hubbard and the CMO full legal control over Scientology while "insulat[ing] both Hubbard and the CMO from any legal liability for running the organizations of Scientology by lying about the level of control they really had." Brennan regarded this as fraudulent, but the church's organizational structure was so convoluted that the fraud was almost impossible for outsiders to uncover.[63] At a September 1980 meeting between Scientologist lawyers and church officials, one of the attendees acknowledged in a tape-recorded conversation that the RRF "obviously is the classic case of inurement, if not fraud."[64] The US 9th Circuit Court of Appeals later concluded that "the purpose of the MCCS project was to cover up past criminal wrong-doing [and] involved the discussion and planning of future frauds against the IRS."[65]
The church says the MCCS plans did not go ahead, but a major corporate reorganization took place regardless.[66] The Church of Scientology of California, which had hitherto been the "Mother Church" of Scientology, was turned into little more than a shell corporation. Its assets and responsibilities were split between a series of newly created corporations, notably including the Diniy texnologiyalar markazi, chaired by David Miscavige, and the closely linked Ma'naviy texnologiyalar cherkovi.[67] The church's franchises were issued with new contracts and told to register as separate corporations under licence to the RTC. This approach was described by Lyman Spurlock, its Corporate Affairs Director, as being "designed to make the whole structure impregnable, especially as regards to the IRS."[68] All Scientology organizations were effectively subordinated to the RTC. Steve Marlowe, the RTC's Inspector General, told Scientologists in a 1982 conference that "you have a new breed of management in the Church. They're tough, they're ruthless....They don't get muscled around by the IRS or by crazy loonies...you're playing with the winning team."[69] The church established a new branch called the International Finance Police, managed by an International Finance Dictator, to oversee its financial affairs.[70]
In 1987, an "audit task force" was created by Miscavige to make some sense of the church's tangled finances. Two hundred Scientologists were tasked with going through all the records in Washington and Los Angeles. One of Miscavige's secretaries, Tanja Castle, says that there was "a huge number of people putting together all of this information: binders and pictures, charts ... all the financial records from all the treasuries, all the way down to the lowest org." The task was challenging as the church's financial records were chronically disorganized and full of gaps. According to a Scientologist who served as a church finance officer at the time, "there really were no books. Had anyone from the IRS come in and looked at our finances, they would never have given us any kind of exemption. Some of these orgs hadn't recorded their income, yet their members were claiming on their tax forms that they'd donated tens of thousands of dollars to Scientology, and no one could prove it. They had no records that actually gave you any idea of what a church had, or what it spent – and I'm talking about all of the organizations all over the country."[71]
Covert investigations
In his 1959 Manual of Justice, Hubbard set out an aggressive approach for dealing with individuals who were seen as enemies of Scientology, writing: "People attack Scientology; I never forget it, always even the score." Enemies of Scientology were to be hounded until they had either been neutralized or were forced to "shudder into silence":
When we need somebody haunted we investigate... When we investigate we do so noisily always. And usually investigation damps out the trouble even when we discover no really pertinent facts ... Intelligence we get with a whisper. Investigation we do with a yell. Always.[72]
Hubbard told his readers: "Of twenty-one persons found attacking Dianetics and Scientology...eighteen of them under investigation were found to be members of the Communist Party or criminals, usually both. The smell of police or private detectives caused them to fly, to close down, to confess. Hire them and damn the cost when you need to."[72] This playbook was followed against senior officials of the IRS, who were seen as enemies. As Stacy Brooks, then a senior Scientology official, has put it, "What you do with an enemy is you go after them and harass them and intimidate them and try to expose their crimes until they decide to play ball with you."[14]
The church hired private investigators to dig into the personal lives of IRS officials during the late 1980s and early 1990s. One investigator interviewed by The New York Times said the church had offered him $1 million to find evidence of corruption among IRS officials. Another who worked for the church for 18 months said that, among other things, he had set up a fake news bureau, infiltrated IRS conferences, investigated properties owned by IRS officials for possible violations of building codes, surreptitiously obtained internal IRS documents and attempted to seduce a female IRS official.[14] He provided the church with the names and phone numbers of IRS agents that he felt could be blackmailed,[73] had a drinking problem or were suspected of cheating on their spouses.[74] Tenants in apartments owned by IRS officials found private investigators knocking on their doors and making allegations about their landlords.[14]
The campaign put significant pressure on the targeted officials. As one put it, it was "blatant harassment". He had experienced harassment from the Scientologists since the 1970s: "They have a nasty habit of finding your unlisted telephone number and calling you at two A.M., just to let you know they're there."[75] Other IRS officials experienced unusual occurrences. The garden hoses of one assistant commissioner were repeatedly turned on at night by parties unknown, while others found their dogs and cats going missing.[75] Whether or not these incidents were connected with Scientology, they contributed to the sense of menace felt by the agency's senior officials.[74]
The church justified its use of private investigators on the grounds that it needed "to counter lies spread by rogue Government agents". It cited as justification the fact that agents of the IRS Criminal Investigation Division had in turn investigated Scientology.[14] The fruits of the church's investigations were publicized by its fake news bureau and in the pages of the church's Ozodlik jurnal, which it handed out on the steps of the IRS building in Washington.[75] In an internal magazine, it told its members:
This public exposure of criminals within the IRS had the desired effect. The Church of Scientology became known across the country as the only group willing to take on the IRS. And the IRS knew it, It became obvious to them that we weren't about to fold up or fade away. Our attack was impinging on their resources in a major way and our exposés of their crimes were beginning to have serious political reverberations.[76]
Front groups and political pressure
Front groups played a high-profile role in the church's campaign to attack the IRS and put it under political pressure. It also mounted a public campaign of its own against the agency. In 1985, the church established a group called the National Coalition of IRS Whistle-Blowers,[77] which it funded for nearly a decade. It was created by Stacy Brooks while she was the managing editor of the church's magazine Ozodlik. U aytdi Nyu-York Tayms that the idea was "to create a coalition that was at arm's length from Scientology so that it had more credibility."[14]
The church recruited a retired IRS agent named Paul DesFosses, who left the agency in acrimonious circumstances in 1984, to head the coalition. It provided him with support and investigative assistance to find examples of wrongdoing in the IRS. The coalition's biggest success came in 1989 when its investigations prompted a congressional inquiry into allegations of wrongdoing by IRS staff in Los Angeles.[53] The group claimed to have 5,000 members who were said to be mostly current and former IRS employees. Scientologists affiliated with the coalition demonstrated outside the IRS offices in Washington in 1990 and offered a $10,000 reward for information on "IRS abuses," but attracted little interest.[77]
A second front group was Citizens for an Alternative Tax System (CATS). It was headed by Steven L. Hayes, a prominent Scientologist, to promote L. Ron Hubbard's idea of a national retail sales tax to replace the federal income tax and make the IRS redundant.[78] According to Vic Krohn, a veteran Scientologist and former Guardian Office member who served as the first Executive Director of CATS, it was a project of the church's Office of Special Affairs. It was created by "a special unit dedicated to keeping the churches open under increasing IRS pressure" but its connections with the church had to be deniable. As Krohn puts it, "In order to meet the corporate requirements (IRS provisos making substantial political activity a disqualifying factor for church tax-exempt status) for such blatant political/economic reform activity, CATS needed to operate independently of the church. It was a constant battle to keep CATS activity off of OSA social reform lines."[79] Hayes duly denied that the Church of Scientology had any role in CATS other than helping to establish it, but Krohn says that the church was still directing its affairs as late as 1993.[79]
CATS gained political support from conservatives, claimed to have 3,000 members, and published glossy advertisements paid for by the International Association of Scientologists.[80] However, its ties to Scientology proved toxic for its longer-term success and deterred potential allies. Its proposals were adopted instead by another conservative organization, Americans for Fair Taxation, which campaigned to promote a sales tax "without the taint of Scientologist involvement".[78] CATS's signature proposal was rebranded the "FairTax " and was eventually adopted by prominent Republican politicians including Jon Makkeyn va Fred Tompson. CATS itself withered after 1993 and by 2005 it was virtually defunct.[78]
The church also mounted an overt political campaign against the IRS. Its magazine Ozodlik published anti-IRS stories under headlines such as "Speaking Out Against IRS Abuses".[81] It drew on IRS documents obtained through Freedom of Information Act requests to publish numerous stories attacking the agency.[82] In 1990, David Miscavige wrote an op-ed article for USA Today calling for the abolition of the IRS and the introduction of a qo'shilgan qiymat solig'i to replace income tax. The church spent around $6 million on full-page advertisements in USA Today va The Wall Street Journal castigating the IRS under headlines like "Don't Kill My Daddy!" and singled out individual IRS officials for condemnation.[73]
Scientology operatives were deployed on Capitol Hill to feed anti-IRS information to congressional aides. One former operative says that she had spent over a year working on the Hill to highlight the way that the IRS had handled taxpayers ranging from the Amish to small business owners. Her connection with Scientology was not a secret, but she aimed to "get people to come forward and show that there were attacks on other members of the public, not just on Scientology."[82] The church used IRS documents to argue that it had been unfairly targeted. It made much use of one memorandum from the 1970s documenting a meeting of IRS officials which Rathbun has dubbed the "Yakuniy echim " conference, at which the IRS considered the possibility of changing its definition of a religion to exclude Scientology. Rathbun comments, "We used that [memo] I don't know how many times on them".[83]
Scientology was not without allies in its struggle with the IRS. A ruling against the church in 1980 had supported the agency's contention that it could withhold or revoke tax exemption from a body that violated "public policy," such as civil or criminal statutes. The same principle was upheld by the Supreme Court in 1982 when it revoked the tax exemption of Bob Jons universiteti over that body's policies of racial discrimination. Other religious groups, including the National Council of Churches, lent their support to Scientology over concerns that the IRS's approach could result in religious freedom being curtailed through denying exemption to bodies with which the government disagreed on policy grounds.[84]
Religious makeover
To buttress its case against the IRS, Scientology underwent what the Los Anjeles Tayms called a "sweeping religious makeover".[85] Hubbard issued a directive ordering Scientology organizations to display religious paraphernalia such as crosses and copies of the "Creed" of Scientology, hold "Sunday services" and establish chapels in their buildings. He declared: "Visual evidences that Scientology is a religion are mandatory." Scientology auditors, previously known as counselors, were renamed "ministers" and instructed to wear white collars, dark suits and silver crosses.[86] Similarly, customers were renamed "parishioners" and franchises were renamed "missions".[87] The changes were unwelcome for many Scientologists, who were used to an entirely secular environment, and raised worries among staff members that the overt display of religiosity would drive people away.[88] The church also engaged with academics specializing in the study of religion, in an effort to bolster its contention that Scientology was a halollik bilan, insof bilan din. A number of religious scholars were courted and given carefully controlled access to church facilities and suitably coached members, and testified on behalf of the church in court.[89]
Further litigation
In September 1984, the US Tax Court issued a 222-page judgement upholding the IRS's revocation of the CSC's tax exemption. The court rejected the church's claims that it had been unfairly targeted and ruled that Scientology was substantially operated for commercial purposes, that its income inured to L. Ron Hubbard and others, and that the church "had the illegal purpose of conspiring to impede the IRS from collecting taxes due... and, thus, its activities, dictated at the highest level, violated well defined public policy." It drew extensively on the incriminating documents seized by the FBI from the Guardian Office and concluded, "When a religious organization loses track of its charitable mission and conducts its operations for profit or private gain, the reasons for the exemption are dispelled. The organization no longer serves the public benefit."[90] The decision was a disaster for the church, which appealed unsuccessfully to the 9th Circuit Court of Appeals and the Supreme Court.[85]
In the late 1980s, Scientology adopted a new litigation strategy aimed at overwhelming the IRS by suing it on a massive scale. It filed about 200 lawsuits against the agency, challenging its refusal of tax exemption and seeking to obtain documents that would show misconduct by the agency. It also prompted over 2,300 individual Scientologists to sue to demand that the IRS should allow them to make tax deductions for their contributions to the church.[91] One single Scientologist-owned law firm generated nearly 1,200 lawsuits on behalf of Scientologist clients.[92] Characterized by Rathbun as "simple little cookie-cutter suits", many of the lawsuits became fully-fledged legal cases which resulted in court hearings.[83]
The strategy was effectively a kind of litigious xizmat hujumini rad etish, aimed at tying up and exhausting the IRS's legal department. A tax lawyer interviewed by the Sankt-Peterburg Times commented: "It's consumed a fair amount of resources in the exempt organizations [division] over there to deal with them year after year after year."[91] The church had around 100 bir vaqtda lawsuits ongoing against the IRS by mid-1992.[93] On at least one occasion, the barrage of lawsuits resulted in the IRS's litigation budget running out before the end of the year.[83] Miscavige boasted of the effect that this had on the agency:
And we were also beginning to impinge on government resources. In fact, the attorneys working for the government defending these law suits were to become so inundated that their entire budget would be wiped out handling our cases – so much so that they didn't even have money to attend the annual American Bar Association conference of lawyers – which they were supposed to speak at![25]
Many Freedom of Information Act requests were also litigated when initially refused by the IRS. According to a Washington-based attorney, William C. Walsh, who litigated on the church's behalf, "We wanted to get to the bottom of what we felt was discrimination. And we got a lot of documents, evidence that proved it."[83]
The church also sued seventeen individual IRS officials for what it claimed was a 33-year conspiracy against Scientology. The suit, filed in 1991, demanded payment of $120 million in damages. It alleged that the IRS had conducted bogus tax exemption proceedings as a cover for a criminal investigation of Scientology. According to the suit, the IRS's Los Angeles Criminal Investigation Division had used "mail covers, paid informants, summonses to dozens of financial institutions and church members, and infiltration of Scientology's ecclesiastical hierarchy" in pursuit of its investigation.[94]
Another line of litigation concerned tape recordings of Scientology officials and lawyers discussing the Mission Corporate Category Sort-out in 1980. The recordings had come to the attention of the IRS, which saw them as evidence of planned fraud, but the church sought to suppress them as protected by advokat - mijozning imtiyozi. The US 9th Circuit Court of Appeals ruled against the church, finding that "the figures involved in MCCS admit on the tapes that they are attempting to confuse and defraud the U.S. Government" and the recordings were therefore not protected under attorney–client privilege rules.[65] The Supreme Court upheld the court's ruling and established an important legal precedent, that courts could review privileged discussions in camera to determine whether they were caught by the crime-fraud exception to attorney-client privilege.[95]
Ernandes va Pauell holatlar
The church's litigation over its members' tax deductions focused on the validity of IRS Revenue Ruling 78-189, a 1978 regulation providing that the "fixed donations" demanded by Scientology of its members for auditing and training sessions were not charitable contributions under the Internal Revenue Code. The payments were held to be have been made to purchase services as a commercial transaction and were therefore not deductible on Scientologists' income tax returns. This was challenged by numerous Scientologists in various jurisdictions.[96]
While the Tax Court and four appeals courts ruled in favor of the IRS, three other circuits ruled against the agency in separate cases between 1984-88. Several of the cases were consolidated as Ernandes komissarga qarshi, which eventually reached the Supreme Court in 1989. The Supreme Court held that the payments were indeed nondeductible. When Congress had passed the relevant legislation, it had not envisaged making quid pro quo payments deductible. Extending this to payments to Scientology would mean that payments to other church-owned institutions for things such as medical care, schooling and counseling could also be considered deductible, which had not been Congress's intention. The Court also sought to avoid the danger of entangling church and state by requiring the IRS to monitor religious activities to determine which payments were for "religious" or "secular" purposes. It ruled that the IRS's approach did not violate the Establishment or Free Exercise Clauses of the First Amendment.[96]
The Ernandes case left unanswered another legal question: as other religious groups could claim deductions for payments to their churches to participate in religious services (for example, Mormon tithing or Protestant "pew rents"), could Scientologists do the same? A case backed by the church, Powell v. United States, was brought by a Florida Scientologist in 1990. Although a district court ruled against the petitioner, an appellate court ruled in 1991 that the case could proceed. However, it was discontinued in late 1993 after the Church of Scientology agreed to discontinue all of its lawsuits against the IRS as part of a settlement agreement.[96]
Negotiations and the resolution of the dispute
Even as the dispute between the Church of Scientology and the IRS continued, attempts were made to find a negotiated agreement. Talks in 1977 came close to settling the dispute but foundered on the issues of CSC's record-keeping system, reporting obligations and its involvement in the GO's criminal campaign against the IRS.[11] The "war" finally came to an end after an unusual meeting between Scientology's leader and the then IRS Commissioner, Fred Goldberg. According to the church, David Miscavige and Mark Rathbun, another senior church official, walked into the IRS building in Washington on a whim and requested a meeting with the commissioner.[14] Although some reports claimed that Miscavige and Rathbun held an impromptu meeting with Goldberg that day, according to Rathbun the meeting was held a month later, after the pair had made contact with lower-level IRS officials during their walk-in visit.[97])
Miscavige made an impassioned twenty-minute speech on Scientology's behalf, excusing the church's previous history of criminal activity and vexatious lawsuits against the IRS being as the church "just trying to defend ourselves". He told the commissioner, "We can just turn it off", referring to the lawsuits and personal attacks against IRS officials. Rathbun added, "Like a faucet."[75] At the meeting, Rathbun told Goldberg: "Let's resolve everything. This is insane. It's reached insane levels."[14] Goldberg responded positively and set up a special five-member working group, answering to his deputy commissioner John Burke, to find a solution to the dispute.[98] This was a highly unusual step – only the second time in thirty years that such an approach had been taken, according to the working group's chairman – as it bypassed the usual channels of the IRS's exempt organizations division.[14] Rathbun characterized this as being necessary to exclude the "Scientology haters" from the review process.[71]
Over the next two years, Miscavige, Rathbun, the working group's members and Scientology tax lawyers met on a regular basis to work through the issues that stood in the way of an agreement.[98] Rathbun recalls, "We pretty much commuted to D.C. – a couple times a month for the next year, preparing and bringing boxes and boxes of documentation to answer all of the questions the IRS had."[99] A pressing concern for the church was the potential requirement to publicly disclose information about its financial dealings. The IRS agreed that it would keep secret most of the information that the church was providing. This was itself an unusual concession, and a sign, in the view of some IRS officials, that an agreement was preordained. Paul Streckfus, a former IRS official, suggests that "[o]nce the IRS decided to set up this rather extraordinary group, the wheels were in motion for a deal."[14] However, it may not have been as simple as that. A year into the process, Rathbun says,
Miscavige was becoming extremely impatient with the process. He used every carrot and stick method he knew to overwhelm the D/Commissioner to grant exemption. We spent hundreds of thousands of dollars to gather intelligence to flank all of this. We even received information from credible sources from the White House. And by near the end of the 1992 we were hearing that Papa Bush himself – exercising his trademark indecision – was concerned about the effect granting exemption to the Church of Scientology would have on his re-election hopes.[99]
Although Goldberg had initiated the negotiations, he left the IRS in February 1992. Two other commissioners served over the subsequent 15 months.[100] Rathbun says that the stalled process suddenly began moving again after the Bill Clinton administration took office,[99] with a new Clinton-appointed commissioner, Margaret Milner Richardson, heading the IRS from May 1993.[100] It is unclear whether or how Richardson was involved with the negotiations, although as Commissioner she would normally have to approve any large settlement.[101]
The IRS sought to resolve three key issues: had those involved in the church's criminal campaign against the US Government in the 1970s been purged? Was the church's money being used exclusively for tax exempt purposes? And following the death of L. Ron Hubbard, were any private individuals or entities profiting from church income and assets?[14] Church representatives say they provided answers that satisfied the IRS in what was reportedly the largest application ever received by the agency, filling a collection of files 10 to 12 feet (3.0 to 3.7 metres) long.[102] However, the working group's tax analysts noted in writing that they were ordered by their chairman not to consider any substantive matters, such as whether the church was engaged in too much commercial activity or whether its leaders were obtaining undue private benefit. The chairman, Howard M. Schoenfeld, later acknowledged that this was an unusual move.[14]
Rathbun says that in September 1993 the two sides began exchanging settlement drafts and tax exemption was granted in the first week of October.[99] The agreement was announced on October 13, 1993. In contrast to agreements with two other religious organizations – the Jimmi Svaggart Ministries and Jerri Falwell 's Old Time Gospel Hour – the IRS refused to make public any of the agreement's terms or how much the Church of Scientology had paid in back taxes.[14] It was not until December 30, 1997 that the terms of the agreement became public when they were leaked to The Wall Street Journal.[103] The source of the leak (which was made to both The Wall Street Journal va The New York Times) was never disclosed but it possibly came from Capitol Hill, where a congressional committee had recently subpoenaed numerous IRS documents.[104]
Terms of the agreement
The agreement between Scientology and the IRS comprises a 76-page document, known as a "closing agreement", which sets out the commitments and obligations of both sides. The IRS says of such agreements, quoting US Treasury Regulations, that they "may be entered into in any case in which there appears to be an advantage in having the case permanently and conclusively closed, or if good and sufficient reasons are shown by the taxpayer for desiring a closing agreement and it is determined by the Commissioner that the United States will sustain no disadvantage through consummation of such an agreement."[105]
Under the agreement, the Church and the IRS agreed the following key terms of settlement:
- The Church paid $12.5 million to cover its payroll, income and estate-tax bills for an undisclosed period prior to 1993.
- All of the church's lawsuits against the IRS were dropped, and it would no longer assist any people or groups bringing lawsuits against the agency over claims prior to the settlement date of October 1, 1993.
- An undisclosed sum of payroll taxes, penalties, liens and levies assessed against church entities and officials, including Miscavige, was dropped by the IRS.
- The IRS also dropped its audits of thirteen Scientology organizations and agreed not to audit the church for any year prior to 1993, as well as ending litigation against the church.[103]
- The church agreed to establish a Church Tax-Compliance Committee, headed by Miscavige, that comprised "the largest United States Church entities, as well as those individuals who are the highest ecclesiastical or corporate authorities within the Church". The CTCC was responsible for overseeing the new arrangements during a seven-year transition period, reporting annually to the IRS on the application of the agreement and guaranteeing the collection of taxes owed during the first three years. The individual members of the CTCC could be fined up to $75,000 each if they failed to provide reports as agreed. If the IRS found that they were spending church funds on noncharitable purposes, the entities responsible could be fined up to $50 million. This penalty was lifted with effect from 1999.[106]
One hundred fifty-three "Scientology-related entities" in the United States were granted tax exemption.[102] As well as the Religious Technology Center and the Scientology International xalqaro cherkovi, the "mother church", they included organizations such as Narconon va Amaliy sxolastika that usually claim to be secular and separate from Scientology. They even included two publishing houses, Bridge Publications va Author Services Inc., that published Hubbard's wholly non-religious science fiction books.[107]
The IRS also gave the church the right to extend the tax exemption to future branches, effectively giving the church the ability to grant itself further tax exemptions and to decide which of its activities did not need to be taxed. Agentlik chet el hukumatlariga cherkov tomonidan yozilgan, ammo IRS firma blankida bosilgan "Sayentologiya dinining tavsifi" ni yuborishga, AQSh hukumati sayentologiyani faqat diniy va xayriya maqsadlarida tashkil etilganligi va faoliyat ko'rsatayotganligi to'g'risida xabar berish uchun kelishib oldi. "[107]
Shartnoma bilan birgalikda cherkov mablag'lari to'g'risidagi cheklangan miqdordagi ma'lumotlar, shu jumladan Miskavige va boshqa yuqori martabali cherkov amaldorlarining maoshlari tafsilotlari, shuningdek cherkov har xil manbalardan har yili 300 million dollar ishlab topayotgani haqidagi ma'lumotlar chiqarildi.[14]
Shartnomaga munosabat
Miscavige ushbu kelishuvni jamoatchilik quvonchi bilan kutib oldi. U Ratbunga "bizni soliqdan ozod qilgan yigit" rolini tan olgan holda, "ayniqsa jasur ish" ni tan olish uchun Xabbar tomonidan ishlab chiqilgan "Kha-Khan" unvonini berdi.[99] 1993 yil 8-oktabrda u butun dunyo bo'ylab 10000 dan ziyod sayentolog tinglovchilariga kelishuvni e'lon qildi Los-Anjeles sport arenasi. U ularga shunday dedi:
Biz to'lay olmaydigan milliard dollarlik soliq to'lovi bo'lmaydi.
Endi kamsitish bo'lmaydi.
Endi AQSh bo'ylab parishionerlarga qarshi 2500 ta ish bo'lmaydi.
IRSning soxta hisobotlari quvuri sayyora bo'ylab oqishni davom ettirmaydi.
Endi hech narsa bo'lmaydi - chunki ...
Urush tugadi![25]
Shu nuqtada Rolling Stone "s Janet Reytman shunday deydi: "Guruh g'alaba qozongan musiqani boshladi va tomoshabinlar o'rnidan turdilar, qichqiriq va xursandchilik bilan Miscavige boshi ortidagi ulkan ekranlarda" JANG BILDI! "[108] Miskavige tinglovchilarga shunday dedi: "Bizning guruhning kuchi siz tasavvur qilganingizdan kattaroq ... Bu nimani anglatadi? Mening javobim: hamma narsa. Buning kattaligi siz tasavvur qilganingizdan kattaroq ... Kelajak biznikidir. "[109] Ammo sahna ortida muzokaralardagi stress Miskavige ham, Ratbunga ham jismoniy va ham ruhiy zarar etkazdi. Lourens Raytning so'zlariga ko'ra, Miscavige o'zining nutqi uchun mashq paytida vizual effektlar noto'g'riligida, "Sport Arena" dagi sahna menejerini bo'g'ib o'ldirmoqchi bo'lgan.[110] Miscavige ommaviy axborot vositalari uning 100 ming dollarlik maoshini ta'kidlab, uni Scientology xodimlarining ko'pchiligiga haftasiga 50 dollar bilan taqqoslaganda g'azablandi.[83] Bir oy o'tgach, charchagan Ratbun vaqtincha Scientology-dan qochib ketdi; u 2004 yilda doimiy ravishda ketgan.[110]
Shartnoma bo'yicha muzokaralar olib borgan kichik ishchi guruhdan tashqaridagi IRS rasmiylari hayrat, hayrat va xavotirni bildirishdi. Agentlik ichidagi rasmiy yo'nalish shundaki, nizo o'z resurslarini juda uzoq vaqt bog'lab qo'ygan va ularni hal qilish kerak. Biroq, o'sha paytda ta'kidlanganidek, IRS cherkov tomonidan unga qarshi qo'zg'atilgan barcha muhim ishlarda g'alaba qozongan.[109] Scientology-ning soliq masalalari bilan shug'ullangan rasmiylari, oxir-oqibat g'alaba qozonishlariga amin edilar, chunki IRS bitim imzolanishidan bir necha oy oldin sudda o'z pozitsiyasini muvaffaqiyatli himoya qilgani uchun. IRSning avvalgi komissari Lourens B. Gibbs keng qamrovli sud jarayonlarini "xizmatning Scientology bilan bo'lgan natijalarining umumiy bir xilligi" bilan qayd etdi va yakuniy qaror ijobiy bo'lganiga hayrat bildirdi.[14] Ba'zilar, cherkovni ta'qib qilish kampaniyasi agentlikni g'orga undagan deb taxmin qilishdi. Ilgari IRS-ning yuqori lavozimli amaldori Janet Reitmanga: "Agar mendan so'rasangiz, [Fred] Goldberg bizni boshqalar kabi ta'qibga dosh berolmadi", dedi.[109] Olingan shartnomani ko'rib chiqqan Nyu-York soliq advokati Robert Fink The Wall Street Journal, "IRS odatda faqat soliq masalalari bilan shug'ullanadi. IRS istagan narsa sayentologlardan tinchlik sotib olish edi. Siz hech qachon IRSning tinchlik sotib olmoqchi ekanligini ko'rmaysiz."[103]
IRS soliq to'lovchilarning shaxsiy hayoti to'g'risidagi qonunlarga asoslanib va "Axborot erkinligi to'g'risida" gi qonun bilan bog'liq hujjatlarni talab qilishdan bosh tortganligi sababli, bitim shartlari bo'yicha maxfiylik pardasini tashladi.[14] Boshqa diniy tashkilotlar soliqlarni qaytarib to'lashlarini oshkor qilishlari kerak bo'lgan bo'lsa-da, Scientology bunday emas edi. Gibbs maxfiylikni to'g'ridan-to'g'ri tanqid qilib, "xizmatning oldingi fonni hisobga olgan holda qarorni to'liq oshkor qilmasdan qabul qilgani yanada hayratlanarli" deb aytdi.[14]
Ratbun cherkovni soliqlardan ozod qilish qonuniy ravishda olinganligini va uning taktikasi qonun doirasida ekanligini ta'kidlamoqda.[109] Bill Klinton saylangunga qadar muzokaralar qanday to'xtab qolgani haqida yozganida, u ushbu shartnomani shaxsan yangi prezident tomonidan qo'llab-quvvatlanganligini ta'kidlaydi. Uning so'zlariga ko'ra, 1995 yilda Scientologist aktrisasi Ann Archer Oq uy safari davomida Klinton bilan uchrashdi:
Enn Klintonga uning cherkoviga soliq imtiyozini bergani uchun ma'muriyati uchun minnatdorchilik bildirdi. Klinton Archerga nima uchun buni to'g'ri ish deb bilganligi haqida kichik bir hikoya aytib berdi. Klintonning aytishicha, oltmishinchi yillarda Oksfordda Rodos stipendiyasini o'qiyotganida, Yel universiteti bitiruvchilarining birodarligi bilan osilgan. Uning so'zlariga ko'ra, o'sha birodarlikning bir nechta a'zolari sayentologlardir. U ikkalasi ham naqadar mehribon va ma'naviy inson ekanliklarini hech qachon unutmasligini aytdi. U o'sha paytda va u erda - o'sha sayentologlarning borlig'i va xulq-atvori bilan - sayentologiya ma'naviy faoliyat ekanligini va "sayentologlar yaxshi odamlar" ekanligini bilar edi.[99]
Shartnoma e'lon qilinganda matbuotda yoritilgan edi, lekin uning shartlari atrofidagi maxfiylik tufayli, o'sha paytda "bir kunlik voqea" edi.[111] Bu so'radi Dag Frants, bilan jurnalist The New York Times, Scientology-da ishlaydigan xususiy tergovchining IRS mutasaddilariga ergashgani haqidagi mish-mishlarni batafsil ko'rib chiqish uchun.[111] Frants tergovchini topdi va boshqa yo'llarni topdi, natijada Scientology rasmiylari bilan suhbatda u "men qilgan eng qiyin intervyu bo'lib qolmoqda" deb aytdi.[112] Cherkovning IRSga qarshi taktikasini batafsil bayon qilgan uning hikoyasi 1997 yil 9 martda nashr etilgan,[14] kelishuv haqida keyingi tortishuvlarni keltirib chiqardi. Bir necha oydan so'ng kelishuv matni oshkor bo'lganda, Miscavige uning tomonidan nashr etilganidan shikoyat qildi The Wall Street Journal "og'ir jinoyat" ni tashkil etdi.[113]
Shartnoma bir necha yil davom etgan sud jarayonlari va huquqiy bahslarga olib keldi. Muvaffaqiyatsiz urinishlar IRSni kelishuv shartlari e'lon qilinishidan oldin uni ozod qilishga majbur qildi The Wall Street Journal. Boshqa din vakillari "Sayentologiya cherkovi" ga berilgan soliq imtiyozlaridan foydalana oladimi yoki yo'qmi degan sud jarayoni ham bo'lgan. Sudlar buni qila olmasliklarini va bu erda jiddiy narsalar borligini aniqladilar Tashkil etish to'g'risidagi maqola Scientologlarga noyob imtiyozlar beradigan kelishuvdan xavotirda. Shartnoma shartlari konstitutsiyaga zid deb topilgan, ammo bekor qilinmagan yoki Scientolog bo'lmaganlarga nisbatan qo'llanilmagan. Oliy sudning 1989 yildagi qaroridan keyin IRS imtiyoz berishda o'z vakolatlarini oshirib yubormaganligi to'g'risida ham savollar ko'tarildi. Ernandes ishi va qonun ruxsat berganmi quid pro quo soliqqa tortiladigan to'lovlar.
Soliq tahlilchilari v. Ichki daromadlar xizmati
1993 yil noyabrda, bitim e'lon qilinganidan bir oy o'tgach, soliq shaffofligi bo'yicha notijorat tashkilot Soliq tahlilchilari (TA) IRSga yopilish shartnomasini olish uchun Axborot erkinligi to'g'risidagi qonunni talab qildi. IRS rad etdi, bu TA tomonidan sudga da'vo qo'zg'atdi.[114]
Ish IRSning majburiyatlariga bag'ishlangan Ichki daromad kodeksi (IRC). IRS kelishuv to'g'risidagi ma'lumotni qaytarish va qaytarish maxfiy deb topilganligi sababli tarqatishdan bosh tortgan bo'lsa-da, TA yopilish shartnomasi ARMning boshqa bo'limiga binoan chiqarilishi kerak, deb e'lon qildi, bu ma'lumotni ommaviy ravishda oshkor qilishga imkon berdi. Soliqdan ozod qilingan tashkilotlar tomonidan IRS. Sudda IRS ushbu dalilni rad etdi va yakuniy bitim amalga oshirilganligini da'vo qildi emas Scientology-ga soliq imtiyozlarini beradigan qarorlar uchun asos bo'lib xizmat qiladi. Sud jarayoni IRS cherkov bilan muzokaralarni qanday olib borganligi to'g'risida ilgari oshkor qilinmagan ko'plab ma'lumotlarni keltirdi,[114] ammo agentlikni shartnoma shartlarini oshkor qilishga majbur qila olmadi.
Sklar v Ichki daromad komissari
Shartnoma oshkor bo'lganidan so'ng, Nyu-Yorkdagi pravoslav yahudiy juftligi Maykl va Marta Sklar sayentologlarga "diniy ta'lim va xizmatlar" uchun to'langan to'lovlarning sakson foizini ushlab qolish uchun berilgan imtiyozdan foydalanishga intildilar. Ular IRS tomonidan e'tirozsiz 1990-yillarning boshlarida shunga o'xshash chegirmalar qildilar, ammo 1994 va undan keyingi yillarga ajratmalar rad etildi. Muammoni hal qilish uchun Sklars 1997 yilda IRSni sudga bergan.[115]
Sklars ishi bo'yicha kelishuvning markaziyligi ularni IRS va Sayentologiya cherkovidan hujjatni chaqirishga majbur qildi. IRS rad etdi va sud sudi tomonidan chaqiruv varaqalari bekor qilindi. Agentlik ushbu shartnomani "boshqa soliq to'lovchining shaxsiy soliq to'lovchilari biznesi" bo'lgani uchun maxfiy tutish zarurligini ta'kidlab, uning har qanday tafsilotlarini tasdiqlashdan bosh tortdi.[115] IRS ham, cherkov ham kelishuvning oshkor qilingan matnining to'g'riligini tan olmaganligi sababli, sud uni dalil sifatida kiritolmadi. 9-davra bo'yicha Apellyatsiya sudi Sklarlarga qarshi qaror chiqardi, ammo "Scientology" birinchi tuzatishga zid ravishda noyob soliq imtiyozlarini olayotgani "haqiqatan ham aniq" deb aytdi. Sudya Barri D. Silverman o'z fikriga ko'ra, "Nega Scientology ta'limi boshqa barcha diniy mashg'ulotlardan farq qiladi?", Deb so'radi va bu masalaga oydinlik kiritish uchun keyingi sud jarayonlarini tavsiya qilish uchun g'ayrioddiy qadam tashladi. U shunday deb yozgan edi: "Agar IRS haqiqatan ham sayentologiya cherkovi a'zolariga imtiyozli sharoit yaratsa - ularga qonunga zid va boshqalarga taqiqlangan ajratmalar talab qilish uchun maxsus huquq berilsa - demak, tegishli harakatlar jarayoni sudga murojaat qilishdir. bu siyosatni to'xtating. " U imtiyozni boshqa dinlarga ham tatbiq etish kerak degan taklifni rad etdi va quyidagicha izoh berdi: "Bu chora I.R.S.dan boshqalarga noto'g'ri ajratmani talab qilishiga ruxsat berishni talab qilmaslikdir".[116]
Sklar 2001 yilda birinchi o'zgartirish masalasini hal qilish uchun yangi da'vo qo'zg'adi. IRS o'z pozitsiyasini himoya qildi, sud amaliyoti diniy maktablarda o'qish soliqqa tortilmasligi aniq ekanligiga va bu odatda soliqlarni qaytarishni talab qiladigan millionlab odamlarga sabab bo'lishiga yo'l qo'yganligini aytdi.[117] Sklar sud jarayonida yana yutqazdi, ammo dastlab 9-apellyatsiya sudidan yanada ijobiy javob oldi. Sudya Kim Vardlavning ta'kidlashicha, IRS pozitsiyasining asosi shundaki, agentlik "dinni o'rnatish orqali konstitutsiyaviy ravishda Konstitutsiyani buzishi mumkin, ajratish sifatida ruxsat berilgan narsa nuqtai nazaridan bir dinni boshqa dinlarga nisbatan ko'proq ma'qullashi mumkin. hech qachon buni sud tomonidan ko'rib chiqmang. "[115] Biroq, oxir-oqibat, sud IRSning sklarlarning holati sayentologlarnikiga o'xshamaydi degan pozitsiyasini qo'llab-quvvatladi. Diniy o'qitish boshqacha bo'lib o'tdi Sayentologiya auditi. Sudya Vardlav sud qarorida "Biz ... shunday xulosaga keldikki, bitta o'quv dasturi doirasida dunyoviy va diniy ta'lim beradigan maktablarga o'qish va to'lovlarni to'lash faqat diniy xizmatlarni ko'rsatadigan tashkilotlarga to'lashdan ancha farq qiladi" deb yozgan. Sud Scientology - IRS bitimining 1997 yildagi ishi bo'yicha konstitutsiyaga muvofiqligi to'g'risida bir xil fikrda bo'lib, boshqalarga konstitutsiyaga zid bo'lgan soliq imtiyozini berish, Tashkilot bandini buzilishi bilan qabul qilinishi mumkin bo'lmagan yana bir narsa bo'ladi degan xulosaga keldi.[118]
Huquqiy kuzatuvchilar ikkalasining natijasi qayd etishdi Sklar holatlari, doktrinasidagi so'nggi o'zgarishlar bilan birlashtirilgan tik turib, Scientology-IRS shartnomasi endi sudda chalkash bo'lib qolganligini anglatadi[iqtibos kerak ]. Bunday hollarda oddiy soliq to'lovchilarning IRSga qarshi chiqish huquqi Oliy sudning 2007 yildagi qarori bilan olib tashlangan. Ushbu ishni ko'rib chiqqan Josh Gershteyn Nyu-York Quyoshi, sharhlar: "Hozirda Scientologlarning soliq bitimining konstitutsiyaga zidligi sudda tuzatib bo'lmaydigan hukumat harakatlaridan biri bo'lishi mumkin."[119]
IRS vakolatlari bo'yicha savollar
Shartnomani IRSning to'rtta sobiq komissari Jerom Kurts, Don Aleksandr, Lorens Gibbs va Sheldon Koen tanqid qildilar. Kurtz va uning hamkasblari 1994 yil may oyida o'sha paytdagi komissar Margaret Milner Richardsonga "Ichki Daromadlar Xizmati sayentologiya cherkovi bilan kelishuvining bir necha jihatlarini izohlamaganligi yoki ma'nosini tushuntirmaganligi to'g'risida jiddiy xavotir bildirishini" yozgan. Ular IRSning soliq imtiyozlariga ruxsat berish to'g'risidagi qaroriga shubha bilan qarashdi quid pro quo natijalariga qaramay to'lovlar Ernandes ishi ko'rib chiqildi va Oliy sudning ishini e'tiborsiz qoldirishi mumkin emasligini ta'kidladi Ernandes qo'shimcha tushuntirishlarsiz hukm chiqarish. Koen aytganidek, "IRS Ernandesni haqli ravishda e'tiborsiz qoldirmasdan oldin, Scientology auditorlik to'lovlari bilan bog'liq faktlar o'zgargan bo'lishi kerak".[96]
Alison H. Eaton IRSning Oliy sudni samarali ravishda bekor qilish to'g'risidagi qaroriga sudda mag'lub bo'lish qo'rquvi sabab bo'lgan deb taxmin qilmoqda. Pauell ish. Agar u yutqazgan bo'lsa, u sayentologlarning boshqa diniy guruhlarga beriladigan soliq imtiyozlarini rad etish yoki Oliy sud tomonidan rad etilgan chegirmalarga yo'l qo'ymaslik o'rtasida tanlov o'tkazgan bo'lar edi. Ernandes. Ikkinchisi ikkita yomonlikning eng kichigi sifatida ko'rilgan bo'lishi mumkin. Biroq, bu jiddiy konstitutsiyaviy muammoni keltirib chiqardi: endi chegirmalar berilishi sayentologlar uchun soliqlarni to'lashga ruxsat berilgan yagona diniy guruh ekanligini anglatadi. quid pro quo ularning cherkoviga to'lovlar, bu konstitutsiyaga zid favoritizm sifatida qaralishi mumkin.[96]
Eaton, IRSning Scientologists uchun ajratmalarga ruxsat berish to'g'risidagi qarori uning qonuniy vakolatidan oshib ketganligini ta'kidlaydi. Oliy sud qonun ruxsat bermagan deb topdi quid pro quo Scientologists tomonidan amalga oshiriladigan bunday to'lovlar. Shunday qilib, IRSning 1993 yilda ajratmalarga ruxsat berish to'g'risidagi nizomi "aniq nizomga zid" edi. Etonning ta'kidlashicha, reglamentga e'tiroz bildirish kerak bo'lsa, nazorat sudi Oliy sud bilan bir xil xulosaga kelib, ajratmalarga yo'l qo'ymaydi. Biroq, sudga masalaning kelib chiqishi ehtimoli juda oz bo'lgan ko'rinadi, chunki soliq to'lovchilar ushbu nizomga qarshi chiqish huquqiga ega emaslar.[96]
Soliq imtiyozini bekor qilishga chaqiriqlar
Scientology cherkovi 1993 yilda soliq imtiyozlarini qo'lga kiritganidan beri, IRS tomonidan ushbu imtiyozni ko'rib chiqish va uni bekor qilish uchun bir qator shov-shuvli chaqiriqlar mavjud. Qo'ng'iroqlar odatda cherkov qonuniy soliqlardan ozod qilish maqsadida ishlayaptimi degan savolga qaratilgan.
2011 yilda Sankt-Peterburg Times tomonidan "Sayentologiyaning pul mashinasi" deb nomlangan va cherkov tomonidan pul yig'ish usullaridan foydalanilganligi to'g'risida bir qator maqolalar chop etildi. Unda ta'kidlanishicha, cherkovga "hech qachon soliqdan ozod qilish maqomi berilmasligi kerak edi va IRS bu qarorni qayta ko'rib chiqishi kerak. Qisqasi, IRS tekshiruvini oqlash uchun etarli miqdordagi jamoat ma'lumotlari mavjud. soliqlardan ozod qilish maqsadida sarflangan. "[120]
Aleks Gibni, filmning Oskar mukofotiga sazovor bo'lgan rejissyori Aniqlik: Scientology va e'tiqod qamoqxonasi, 2015 yilda Scientology-ni tanqidchilarni ta'qib qilish orqali soliqlardan ozod qilish holatini suiiste'mol qilganlikda aybladi. U cherkov tomonidan amalga oshirilgan noqonuniy faoliyat va uning aktivlaridan Devid Miskavige va uning shaxsiy manfaatlari uchun foydalanilishini ta'kidladi Tom Kruz. Yozish Los Anjeles Tayms, u "nima uchun amerikaliklar Scientology-ni soliqlardan ozod qilish orqali subsidiya berishlari kerakligini anglash qiyin" deb izohladi.[121]
Aktrisa Leah Remini, 2013 yilda ketishdan oldin ko'p yillar davomida Sayentologiyada ishlagan, 2017 yil yanvar oyida bo'lib o'tgan intervyusida cherkovning soliq imtiyozlarini bekor qilish uchun kampaniya o'tkazishini aytgan.[122]
Shuningdek qarang
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