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DOCUMENT TITLE: IRS files suit against CSC and Heldt of GO
SUBJECT: First involvement of Norton S. Karno with Scientology organizations
PARTIES: Norton S. Karno, attorney, conduit into Scientology organizations for Sherman and Stephen Lenske, and, later, Meade Emory; James Q. Fisher, attorney for Karno's firm; United States of America; Robert H. Cluberton, IRS agent; Internal Revenue Service (IRS); Church of Scientology of California (CSC); Henning Heldt, Vice President of CSC and Deputy Guardian, Guardian Office U.S.


Coming just about a month after CIA briefs the Defense Intelligence Agency (DIA) on the successes in the Scientology-based secret CIA Remote Viewing program utilizing Scientology OT VIIs, this Treasury Department/IRS suit filed on 5 September 1973 against the Church of Scientology of California (CSC)--where Hubbard's intellectual property resides--and against Henning Heldt of the Guardian Office (GO) is what gave Norton S. Karno access to CSC and the GO, including inside information that he surreptitiously passed to government agencies, resulting ultimately in the destruction of the GO. (Karno is the attorney who later brings co-conspirators Sherman Lenske and Stephen Lenske into his firm handling Hubbard's "busines interests," and they, in turn, are the ones who later bring in IRS's own Meade Emory.)

We know that Karno is involved in this Treasury Department-instigated suit because a later ruling in the case is where we find the first documented involvement of his firm, with attorney James Q. Fisher, of the law firm Karno, Rudnick and Fisher "representing" Heldt and CSC.The Commissioner of IRS when this suit is filed is Donald C. Alexander, who within a little over a year will take on Meade Emory as Assistant Commissioner--a reward for Emory earlier, as Legislation Attorney for the Joint Committee on Taxation, having conspired with IRS to create the plan. Karno goes on to become an important insider with CSC and the Guardian Office., and his employees, Sherman and Stephen Lenske, will play key and central roles in what follows. This excerpt from the later ruling in the IRS-instigated suit merely records the date of the filing of the suit.

          United States of America and Robert H. Cluberton,
                     Internal Revenue Agent,
               Internal Revenue Service, Petitioners
              Church of Scientology of California and
                  Henning Heldt, Vice President,

                        No. 73-2100-HP
            United States District Court; C.D. California.

PREGERSON, District Judge.

              Findings of Fact and Conclusions of Law

                    Statement of Proceedings

"...On September 5, 1973, Petitioners [IRS] filed their petition to enforce an Internal Revenue Service summons with the supporting affidavit of Robert H. Cluberton, Internal Revenue Agent. ...[T]his Court issued an Order to Show Cause ordering that the respondents [CSC] show cause why they should not be required to obey the Internal Revenue Service summons served upon the respondents on February 9, 1973. ..."

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