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The Scientology Copyright Empire and the IRS

This excellent article was posted in the usenet newsgroups misc.taxes, misc.legal, and alt.religion.scientology recently and was placed by its pseudonymous author, Cambridge, into the public domain. It is such an exceptional statement of what happened between IRS and Scientology that we reproduce it here in full.

Armed with limitless funds, wielding the Digital Millennium Copyright Act (DMCA) like a mace, the double-breasted armies of lawyers defending and protecting Scientology's copyrights ride rough-shod over international boundaries, striking down any who would dare to quote a passage from one of Scientology's copyrighted works as though the offender were a poacher snaring a King's hare for a poor family's pot.

Like any despotic empire, Scientology's copyright empire has a monarch. It is the monarch who sits safe and protected and hidden behind buttressed walls and sends out its bullying hordes to strike terror into the hearts and minds of any pretender to its property or its crown. The monarch of the Scientology copyright empire is the Church of Spiritual Technology (CST).

The very name "Church of Spiritual Technology" is a misnomer if not a fraud. It is not a church; it is a 501(c)(3) corporation that was crowned by the High Priests of the Internal Revenue Service as absolute king over Scientology's international copyright empire in a dark and cabalistic coronation ceremony held on the 1st of October 1993. The mystical rite was recorded in an official decree that was also kept secret, both by the newly-crowned monarch and by the IRS: the "Closing Agreement."

In that secret document--since exposed to the light of day--the IRS ordered that all the copyrights of the kingdom would pass into the solitary ownership and control of CST:

"Norman F. Starkey, as Trustee of Author's Family Trust B, shall, no later than December 31, 1993, effectuate the transfer of substantially all of the corpus and income in Author's Family Trust B...to the Church of Spiritual Technology ('CST') without consideration."

What the inner cabal of IRS officials conducting the ceremony knew, but never revealed, even in their secret "Closing Agreement," was that "Author's Family Trust B" contained every last copyright ever owned by L. Ron Hubbard or by any organization ever related in any way to Scientology.

This was a very unholy new empire indeed, created entirely in secret and brought into being only by the consecration of the IRS: because of the machinations buried in the twistings of legal language of the "Author's Family Trust B," CST could not have ascended to the Throne of Copyright without first being blessed as a tax-exempt organization by IRS.

In celebration of it's new monarchy, CST, like all monarchs, was bestowed with a new name under which to rule: the "L. Ron Hubbard Library." Under that fraudulent d.b.a. title, it now wields absolute power over all the vast Scientology empire, controlling not only the copyrights, but having complete controlling interest in all the trademarks as well.

So on that day over 10,000 copyrights, as well as control of Scientology trademarks, passed like a sceptre into the hands of CST, and every act of copyright threat or litigation-- copyright terrorism, some might say--since that day has been carried out only at the command and pleasure of the monarch of the empire: CST.


No monarchy can stand without enforcement of its boundaries and protection of its properties. The boundaries and properties of CST's Scientology empire are defined by its international trademarks and copyrights. The enforcer is the Religious Technology Center. Because it is the enforcement arm of CST's empire, RTC is the most visible and perhaps most reviled of CST's subject legions.

RTC is a licensee of the trademarks and copyrights that CST owns and controls. So it is from RTC that almost all of CST's dirty work is done. RTC hires the attorneys to file the complaints and suits. RTC has a nominal and hobbled "ownership" of CST's trademarks, but by contract CST retains all commercial rights in the marks, as well as the unilateral power to entirely divest RTC of those trademarks at any time in CST's sole discretion.

As a result, RTC and it's titular head, David Miscavige, have been the focus of almost all press and criticism surrounding the Scientology copyright atrocities.

But this is just as the ruling monarch, CST, would have it. Because CST is nothing if not a cowardly, slinking king--spawned in incest and crowned in secrecy by the IRS, managed in secrecy with IRS oversight specified in the "Closing Agreement," hidden behind nearly endless layers and walls and moats of secrecy, all protected behind a twisted and dense bramble-bush of thorny and poisonous legal language, the mere prick of which would render unconscious almost anyone trying to hack his way through it.


Who could create such a powerful and secret monarchy to begin with, and then erect such an impregnable fortress castle of legalese in which to hide this cowering king? Only the kingmakers: the IRS.

CST was created by a former Assistant Commissioner of IRS, Meade Emory, who also served as Legislation Attorney for the Joint Committee on Taxation of the US Congress. He is the father of the bastard king, CST.

Meade Emory is also Merlin to CST's Scientology copyright empire, the wizard of the kingdom who conjured the legal and tax-code magic that holds it all together. That he had sorcerer's apprentices is recorded: attorneys Sherman Lenske and Leon Misterek, and CPA Lyman Spurlock were his attendants in cofounding CST, the midwives of its demonic birth.

But there is no doubt that Meade Emory was the cunning, if not evil, genius behind the matted interlocking knots of vicious legal and tax-code thorns that protect and hide CST's absolute monarchy. No other person involved had anything even approaching the scope of his credentials, his knowledge, or his experience in convoluted tax and probate arcana, all of which was necessary black magic to the creation of the misshapen monarch.

The proof of Meade Emory's unique sorcery and illegitimate paternity is the sudden and almost magical accomplishment of tax exemption for the entire Scientology empire under his bastard child, CST, granted at the exact moment, in the same secret and cabalistic ceremony, in which CST was crowned and handed the riches and gold and jewels of the kingdom: the copyrights and trademarks.

There can be no question that Meade Emory masterminded every detail of the current monarchy of CST over all of Scientology's intellectual property empire. The only question can be "Why?"


In almost a perfect inversion of the "Holy Roman Empire," we have today a "religious" monarchy created and blessed by the state. But though the "Holy Roman Empire" was neither holy nor Roman nor an empire, this empire is an empire that rattles national governments, that has been made holy by the IRS, and that rides roughshod over international boundaries while the IRS stands quietly in a dark corner behind the throne leering.

That it is an empire ruled and owned by the cowardly hiding king, CST, is inarguable, as address to the thorny legal documents and Library of Congress copyright records proves to incontestable certainty.

But it is a "religious" empire that cannot stand for a moment without the blessing and cooperation of the state, both in tax exemption, and in the oppressive DMCA.

Only this unholy marriage of church and state consummated the union of powers that brought forth this impregnable tyranny of law.

And it is during the ineffable incestuous union that the very fabric of the Constitution was rent by the wallowings and ruttings of the parties who climbed willingly together into bed, covered themselves with the Constitution and the tax code and a secret "Closing Agreement," and spawned this deformed and cowardly king called the "L. Ron Hubbard Library"--CST.


Endless ink has been spilled bewailing the copyright terrorism of "Scientology" and its lawyers. Countless court hours have been frittered away in droning cover-ups of the actual ruling hand by the king's own "turners of words" (attorneys) pretending to represent only RTC or other of the corporations who are, by legal decree, only CST's sycophantic servants.

Almost all media and press, gullible pigeons feeding and pecking only at the balustrade of CST's public relations veranda, too timid and credulous to ever even bother peering inside the castle, only chirp and coo about the superficial trappings of the kingdom at large--"Scientology," or the amorphous and non-existent "Church of Scientology"--never even bright enough to realize that there is a lurking and all-powerful monarchy ruling that kingdom and tossing them their feed, much less courageous enough to identify and expose the ruling hand that feeds them.

But as in the running of any empire, it is the ruling and guiding hand, even when unseen, that determines the actions and destiny of the empire. We have all witnessed the folly on an international scale of engaging in a war against the abuses of an empire while leaving its despotic rulers in place and in power.

This empire is no exception. As long as its monarch, CST, remains hidden, unnamed, unaccountable, bunkered, protected, shielded, encysted in its fortress castle, hoarding its intellectual property gold and jewels, and sending out its armies of valise-swinging lawyers wearing only the crests and carrying only the guidons of mere corporate subjects of CST, like RTC and Bridge Publications, Inc. (BPI), and as long as this fraud is successful on litigants and courts and the gullible media, and on the dullard peons and peasants who read the newspapers and believe the lies and misdirections, then the bastard monarch, with the comfort and protection of its mother/concubine, IRS, lives safely coddled to terrorize another day, with nearly endless resources at its disposal.

And until the covers of the Constitution and the tax code are ripped back to expose the unholy and unspeakable and incestuous coupling of CST and the IRS, to name the names of the adulterers and subject them to the public scrutiny and pillorying they so richly deserve, there will be no integrity or justice served, and the despotic monarchy created by the obscene and profligate mating of CST and IRS will reign supreme forever.

Posted in usenet on 22 April 2002

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