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This is not an official site of either the Church of Spiritual Technology, the Internal Revenue Service, the United States Treasury Department, Scientology, or any Scientology organization, and is not approved or sanctioned by any of them. This is a public service educational news and information site about the strange relationships between the corporation known as Church of Spiritual Technology (doing business as the "L. Ron Hubbard Library"), and the United States government. All information on site may be freely used for non-commercial purposes.

Below, listed in chronological order, are links to and abstracts of over 60 crucial documents referenced in our reports, plus notations of vital related events in chronological order. The links to documents are headed
in this blue typeface, and the notations of related events are headed in this red typeface. The documents all by themselves, taken in order, tell the fascinating story of how IRS took over control of Scientology through its key agent, Meade Emory, and his accomplices.The documents are also available for download as a .zip file of text documents, and as a .sit file of text documents. [NOTE: Throughout our abstracts and expository material, you will sometimes see "Hubbard" or "L. Ron Hubbard" in quotations marks. That's because our investigation has led us to conclude that Hubbard was not actually involved in what transpired, and was probably dead. This is merely our way of indicating implausibility in events that are simply implausible.]

15 November 1958 Blanket Assignment, L. Ron Hubbard to HCO, division of HASI, Inc.
L. Ron Hubbard makes a formal and unequivocal blanket transfer, into perpetuity, of all rights in all copyrights and trademarks to the Hubbard Communications Office (HCO), a division of the Hubbard Association of Scientologists, International, Inc. of Arizona (HASI, Inc.). (HCO will become a division of Church of Scientology of California (CSC), both fully owned by HASI, Inc.)

6 November 1964 HASI, Inc. becomes owner of Church of Scientology of California (CSC)
Memorialized in Hubbard Communication Office Policy Letter of 6 November 1964, Issue II, "Corporate Structures Western Hemisphere," by L. Ron Hubbard.

12 March 1966 HCO transferred to Church of Scientology of California (CSC)
Memorialized in Hubbard Communication Office Executive Letter of 12 March 1966, "Corporate Status" by L. Ron Hubbard, and in HASI, Inc. Board Minute of 20 February 1966. NOTE: This makes HCO, the organization that owns of all the intellectual property, a division of CSC. HASI, Inc. (incorporated in Arizona) owns CSC (see entry above), and so is the parent corporation that also owns HCO and the intellectual property through its child corporation, CSC. CSC, though, is incorporated seperately in California. This will become of utmost importance in all that transpires. Please see our brief history and chart of corporate and organizational relationships for a full undestanding of what follows.

1 January 1970 (circa) Meade Emory is Legislation Attorney, Joint Committee on Taxation
This is the extremely powerful position from which Emory will formulate with IRS the plan, documented fully below, that will ultimately allow IRS to covertly seize Scientology.

1 September 1970 Registration of trademark "Scientology," Serial No. 72334771
One of several important trademark transactions in our chronlolgy of documents, this key mark will later become part of a fraudulent "assignment" of marks to Religious Technology Center (RTC), a crucial step in the Emory/IRS plan.

15 May 1971 IRS begins "audit" of Church of Scientology of California (CSC)
CSC at the time is fully owned by HASI, Inc., as shown in our chart of organizational relationships. In this specious "audit" we find the prestidigitatious hand of Meade Emory, from his position with the Joint Committee on Taxation (see above), and the first indications of his plan with IRS to overthrow the organizations--HASI, Inc. and the Guardian Office--that own and protect L. Ron Hubbard's intellectual property. (Both will later be destroyed within two months of each other.)

1 October 1972 CIA contract with Scientology OT VII Hal Puthoff for Remote Viewing
This odd document has an odd coincidence with the odd ensuing disappearance of L. Ron Hubbard (see below) and the odd ensuing Summons by IRS issued against the organization that owns all of Hubbard's intellectual property at the time, CSC (see further below). But odd is commonplace in sorting what Meade Emory and his federal cronies cooked up. (Especially when someone comes in and points out that the later secret IRS "Closing Agreement" with "Scientology" that sealed the whole deal was also signed on 1 October, exactly 21 years later. We hate it when that happens.)

4 December 1972 L. Ron Hubbard disappears for ten months--or forever
This strange disappearance of L. Ron Hubbard, coming at a very convenient time for all that follows, was also the precursor of a series of strange disappearances by him. If it even was him after this. Many believe that it wasn't. And most observers, even the most unsympathetic toward Hubbard, agree, at least, that neither he, nor his organizations, nor Scientology were ever again the same after this 1972 disappearance... .

15 December 1972 First use of trademark S-and-double triangles, Serial No. 74023522
One of several trademark transactions in our chronlolgy of documents, this service mark for delivering courses is odd by virtue of its late blooming in the history of Scientology, since courses had been being delivered for decades under the auspices of a graphically identical mark, Serial No. 73409359. It also may have been introduced after the sudden disappearanc of L. Ron Hubbard (see entry immediately above), and was never registered to L. Ron Hubbard, not even being filed until 1990, years after his reported "death."

1 January 1973 (circa) Meade Emory ends tenure with Joint Committee on Taxation

Coming just a month after L. Ron Hubbard's sudden disappearance, and just about a month before IRS precipitates Meade Emory's own plan for IRS takeover of Scientology, it was a very propitious time for Mr. Emory to step out of the limelight for a while. Oh, but he'll be back...

1 February 1973 CIA briefing by Scientology OT VII Hal Puthoff on success of Remote Viewing
Puthoff is secretly head of the CIA's Remote Viewing program using Scientology techniques--unknown to Scientology officials. Here he briefs "select CIA officials" from at least two CIA divisions on the successes of the program. Within nine days, IRS issues an administrative summons (below) against an official of Scientology's Guardian Office, and against the Church of Scientology of California (CSC), where all of Hubbard's intellectual property is owned.

9 Feburary 1973 IRS issues Administrative Summons against CSC
This is the first shot fired in the plan concocted by Meade Emory and the IRS, a Summons issued against the Church of Scientology of California (CSC) and Henning Heldt of the Guardian Office. CSC was the organization that owned HCO, and therefore all of L. Ron Hubbard's intellectual property at the time as part of HASI, Inc. The issuance of the Summons comes under authority of the new Commissioner of IRS, Donald C. Alexander, who will soon take Meade Emory on as Assistant Commissioner, a continuation of the plan created by Emory and IRS, and an advance reward for the important role Meade will play in it.

1 August 1973 Defense Intelligence Agency (DIA) enters Remote Viewing field
CIA officials from CIA's Office of Technical Services (OTS) brief DIA officials on the successes in the secret CIA Remote Viewing project being run by Scientology OT VIIs Hal Puthoff, Ingo Swann, and Pat Price. The DIA is very concerned about the Soviet advances in the area and want to become involved in the Remote Viewing efforts. (The Remote Viewing program will later be shuffled over under DIA, and will masquerade under the code name GRILL FLAME.) Within a month of this briefing, IRS files its suit agains CSC and Guardian Office official Henning Heldt (below).

5 September 1973 IRS files suit against CSC and the Guardian Office's Henning Heldt
This law suit filed by IRS is the next crucial step in the Meade Emory plan, the step that will bring in IRS operative Norton S. Karno, working as IRS's agent while pretending to "represent" CSC and the GO. (Karno will later bring in Sherman and Stephen Lenske to help destroy HASI, Inc. and Mary Sue Hubbard and the GO from the inside in cooperation with the IRS and FBI, then the Lenskes will branch off from Karno--creating the important "once removed" deniability--later bringing Meade Emory in with them to entirely rebuild Scientology for the IRS takeover.)

9 November 1973 CIA report: "Verification of Remote Viewing"
In June of 1973, two Scientology OT VIIs, Pat Price and Ingo Swann, had been given unidentified coordinates on which to perform a Remote Viewing session. The coordinates had been to a top-secret West Virginia communications and control facility of the National Security Agency (NSA). The results they returned were so startling to the intelligence community that a major internal security investigation was launched at NSA and CIA. Here, the CIA issues a report on the event called "Verification of Remote Viewing." (Six days later the District Court in D. C. enters a ruling for IRS and against Scientology officials in a suit filed by IRS. See entries just above and below.)

15 November 1973 Norton S. Karno law firm representing Church of Scientology of California
The firm of Norton S. Karno, represented by partner in the firm John Q. Fisher, is named in this ruling on the suit that has been filed against Church of Scientology of California (CSC) and Guardian Office executive Henning Heldt. ( Karno will later be appointed by his own employee, Sherman Lenske, to be Executor and Trustee of L. Ron Hubbard's Estate.)

3 December 1973 Filing of service mark Scientology cross, Serial No. 73007908
One of several key controlling marks that will be involved in a fraudulent trademark "assignment" to Religious Technology Center on 10 May 1982.

1 January 1974 Purported first use of trademark "LRH," Serial No. 73522772
One of the strangest of the trademark records, this highly stylized rendition of the initials "LRH" was supposedly created and first used while the man allegedly had a broken arm and ribs from a motorcycle accident and was holed up in his cabin for three months on pain killers. (But that was just one of the wild stories told to account for his strange series of "seclusions" over the years following his 1972 disappearance.)

1 February 1974 New CIA contracts with Scientology OT VIIs to expand Remote Viewing
Two new CIA contracts are issued for Scientology OT VIIs Hal Puthoff, Ingo Swann, and Pat Price to continue and expand the top-secret CIA Remote Viewing program based on Scientology techniques. The addition of CIA Office of Research and Development (ORD) to the program heralds the CIA's intention to have Swann train in-house CIA personnel in the techniques.

1 January 1975 Meade Emory is Assistant to IRS Commissioner of IRS Donald C. Alexander
Yes, Meade Emory was Assistant to Donald C. Alexander, the man who was selected as Commissioner based on Richard Nixon's imperative for the position: "I want to be sure that he is a ruthless son of a bitch, that he will do what he is told, that every income-tax return I want to see, I see. That he will go after our enemies and not go after our friends. It's as simple as that." (After two of the most important Scientology organizations--HASI, Inc. and the Guardian Office--are completely leveled within two months of each other by the federal government on the outside, and by Norton Karno and the Lenskes on the inside, Meade Emory will then corporately rebuild all of Scientology from the ground up. Read about Meade in our special report on "the Founder."

2 January 1975 Two Sea Org symbol marks transferred from CSC to "L. Ron Hubbard"
Virtual smoking-gun proof of a willful plan to get the most important intellectual property out of the organizations that Hubbard had permanently assigned them to, and into the personal estate property of "L. Ron Hubbard," supported by many other such transactions in this chronology. This transaction comes almost simultaneously with the appointment of Meade Emory to Assistant Commissioner of IRS, and these two key marks will later play an important role in a fraudulent trademark "assignment" from "L. Ron Hubbard" to Religious Technology Center (RTC).

15 January 1975 Secret CIA report on in-house CIA agents trained in Remote Viewing
This report reveals for the first time that CIA's own in-house agents have been being trained in the Scientology-based Remote Viewing disciplines, most likely by Scientology OT VII Ingo Swann.

1 April 1975 (circa) CIA report on Remote Viewing, January 1974 through February 1975
Scientology OT VII and Ph.D Dr. Hal Puthoff, and his research assistant, physicist Russell Targ, issue an 18-page confidential Executive Summary on the results of the CIA's top-secret Remote Viewing program covering the period January 1974 through February 1975. (Download the entire 18-page report in .gif format as a .zip file or as a .sit file.)

25 November 1975 Norton S. Karno is working inside CSC and the GO

Guardian Office documents reveal that Karno has worked his way into being an important insider working with the very top executives in the Guardian Office, and advising on an important tax, corporate, and financial matters, including a trust fund for which "Hubbard" is Trustee.

1 January 1977 Sherman Lenske is handling L. Ron Hubbard's "business interests"
Sherman and his brother Stephen Lenske have known ties to former Assistant Commissioner of IRS Meade Emory, with and for whom they will work over the ensuing years to entirely restructure all of Scientology, and to transfer all of Hubbard's intellectual property to the corporation they create, the Church of Spiritual Technology (CST), where the Lenskes--themselves not Scientologists--will be appointed as "Special Directors" for life.

1 January 1977 Purported first use of trademark "Hubbard," Serial No. 74140345
How can we persuade you to believe that 1977 is the first time that L. Ron Hubbard gets around to using the name "Hubbard" as a trademark for "books and publications?" We can't? Well, the trademark record of the event filed by the creators of this fraud didn't convince us that it was actually true, either, but the fact of their lie is true, and recorded in this document, complete with our explanation and documentation of the reason for their lie...

1 May 1977 (circa) Meade Emory buys second most expensive house in Washington, D.C.
Quite a little windfall for the quiet little tax professor.

10 May 1977: Revocation of Hubbard Association of Scientologists, International (HASI, Inc.)

HASI, Inc. owned all copyrights and trademarks related to Scientology. They had been assigned into perpetuity to the Hubbard Communications Office (HCO), a division of HASI, Inc., by L. Ron Hubbard in several policy letters, notably several issued on 15 November 1958. This revocation likely put the intellectual property into the posession of the Church of Scientology of California (CSC), which becomes quite important later. (See 4 May 1978, below.)

8 July 1977 Guardian Office in United States raided by FBI on both coasts
This was the end of the Guardian Office. It was dead, it just didn't lie down for almost four more years. (See entry below for 1 July 1981.)

11 April 1978 Shaw Management Corporation incorporated by Sherman Lenske
The President of the corporation is Dr. Gene Denk, who will later attend the 24 January 1986 announced death of "L. Ron Hubbard." The coroner's brief post-mortem examination will reveal traces of a drug, Vistaril, that has psychiatric uses, but is also used as a sedative before and after general anasthesia. But Denk will rule that it was a natural death, and sign the necessary papers to have the body immediately cremated without autopsy.

4 May 1978 Assignment of copyrights from CSC to "L. Ron Hubbard"

CSC appears to be transferring to L. Ron Hubbard copyrights in only certain types of issues known as "Board Policy Letters" and "Board Technical Bulletins" (BPLs and BTBs), items not authored by L. Ron Hubbard but by others. But some analysts say this transferred all copyrights back to "Hubbard" and therefore into his estate intentionally, secretly nullifying his own blanket transfer of 15 November 1985 to HCO. (See our chart that explains the corporate and organizational relationships at the time.) This transfer of the copyrights to the estate made possible the later transfer of the copyrights from the Estate to "Author's Family Trust-B," and from there, by order of IRS, to the corporation known as "Church of Spiritual Technology" (CST). If so, did L. Ron Hubbard have anything to do with it? You make the call.

5 May 1979 Trademark 1st renewal S and double triangles, Serial No. 72025533
Coming almost exactly one year after the transfer of the copyrights out of CSC and into the estate of "L. Ron Hubbard" (see entry above), this is a critically important renewal of this key mark that will later become part of a fraudulent "assignment" of marks to Religious Technology Center (RTC). This is the first of three trademark transactions in 1979, the same year that IRS operative Norton S. Karno will later be made Executor and Trustee over the Hubbard estate (by his own employee and co-conspirator, Sherman Lenske) once the key intellectual properties have been registered or transferred there by Karno and his employees.

3 October 1979 Filing of service mark "Scientology," Serial No. 73233761 [CANCELLED]
Second of three important trademark transactions in 1979, this is the filing of the word mark "Scientology" for conducting courses. This, like others in this chronology, also will be part of a fraudulent "assignment" of marks to Religious Technology Center (RTC) on 10 May 1982, but almost beyond the limits of credulity, it will then be later permanently cancelled as a mark. Our abstract included with this document explains the whole story, and includes the strange story of the nearly identical mark that has survived this one.

11 October 1979 Trademark renewal, Dianetics triangle, Serial No. 72025534
Coming just eight days after the previous one (see entry above), this is the third trademark transaction in 1979, and the last important intellectual property transaction--registering or transferring copyrights and trademarks to the estate of L. Ron Hubbard--prior to IRS operative Norton S. Karno being made Executor and Trustee over that estate in a Will written by Karno's own employee and co-conspirator, Sherman Lenske (see entry below). This trademark, too, will become an important part of the fraudulent "assignment" of marks to Religious Technology Center (RTC) on 10 May 1982.

15 December 1979 Last Will and Testament of L. Ron Hubbard
A Will drafted by attorney Sherman Lenske naming Norton S. Karno as Executor and as Trustee of the irrevocable L. Ron Hubbard Inter Vivos Trust established the same day. Almost inconceivably, this Will, purportedly signed by "Hubbard," waives conflict of interest for Sherman and Stephen Lenske and all of Karno's firm in representing Karno should he elect to put a partnership interest ahead of the interests of the Hubbard Estate.

15 December 1979 L. Ron Hubbard Inter Vivos Trust
This trust instrument is not available, but is refrenced in the 15 December 1979 Will (see above), naming Norton S. Karno as Trustee. The IRS has a copy of this trust instrument, though. Tell them you want them to release it.

1 October 1980 (circa) The law firm Lenske, Lenske, Heller & Magasin is established
This paves the way for the firm to be "hired" by Norman F. Starkey, the Scientology mole. Emory and Lenske will later make Starkey Executor of "L. Ron Hubbard's" Estate and Trustee of Author's Family Trust-B, the "pour-over" trust through which the IRS and Emory pour all the intellectual properties and assets into CST for the Lenske's control. (The date is estimated from a general statement in the second paragraph of a 12 November 1986 Declaration by Sherman Lenske about how long he had been with his own firm, plus other corroborating information.)

26 October 1980 Memo from "Hubbard" regarding new science fiction novel
Refers to "copyright attornies," believed to be referring to Sherman and Stephen Lenske and/or Norton S. Karno.

2 February 1981 Bridge Publications, Inc. (B.P.I.) is incorporated
The Registered Agent is listed as Lawrence E. Heller, law partner in Lenske, Lenske, Heller & Magasin, who will later become a Special Director of CST along with Sherman and Stephen Lenske. BPI is the corporation which will later get exclusive rights to publish the copyrights transferred by IRS in the Closing Agreement to CST. This is the first building block of Meade Emory's master plan of key corporations for the restructuring leading to CST's control.

15 April 1981 Lenske, Lenske Heller & Magasin "hired" by Norman F. Starkey
A complete fraud because the Lenskes had been involved in "Hubbard's" "business interests" for years. This merely gave the Lenskes "official" status to start restructuring Scientology according to IRS plan under Meade Emory's direction. (The law firm will soon have a name change to become just Lenske, Lenske & Heller.)

1 July 1981 The Guardian Office (GO) is disbanded, Mary Sue Hubbard removed
It took Meade Emory and his friend, tax attorney Sherman Lenske, lurking and working in the shadows to deliver the coup de grâce to the Guardian Office--a punk kid in a uniform dropping in on Mary Sue Hubbard with one hell of a "letter from attorneys"--the Lenske firm, backed by Emory--followed with a series of missions sent hither and yon to disband the GO, one of the main missionaires being Meade's boy Norman F. Starkey. (Starkey will be made Executor and Trustee over L. Ron Hubbard's estate, and will be the delivery boy for IRS, delivering the estate of L. Ron Hubbard into the hands of non-Scientologists Sherman and Stephen Lenske at CST.)

1 October 1981 (circa) Estate Plan purportedly devised by L. Ron Hubbard
Sherman Lenske claims that around October 1981 L. Ron Hubbard himself devised the estate plan that ultimately resulted in all of Hubbard's intellectual property (the copyrights and trademarks) being transferred by order of IRS from the "Author's Family Trust-B" to the corporation fraudulently known as "Church" of Spiritual Technology (CST), the very corporation that Lenske, himself, along with his brother and a law partner now control. We personally think Sherman Lenske is an amoral liar, that Hubbard had nothing to do with any of it, and that the entire plan was devised by Meade Emory and IRS, as we fully document throughout this site. Your mileage may vary. But the IRS granted tax exemption to everything this purported "estate plan" spawned, so IRS sure has a copy of this alleged "Hubbard" estate plan. Tell them you want them to release it.

13 October 1981 Author Services, Inc. (ASI) is incorporated by Lenske, Lenske & Heller
Destined to become a wholly-owned subsidiary of CST as a result of the IRS Closing Agreement, this for-profit corporation is the crucial next step in Meade Emory's plan. ASI is set up handling the exact same literary and "business interests" of "Hubbard" that the Lenskes were "hired" to handle, which Starkey gives away in his own Declaration. So ASI is merely an extension of the Lenskes' law office. Norman F. Starkey is installed as the "Legal Officer," making him the go-between to Scientology for the Lenskes, and carrying out their, and Meade's, orders.

19 November 1981 Church of Scientology International (CSI) is incorporated
The next major building block in the Meade Emory/IRS master plan. This will be termed the "mother church" and be, to the general public, the administrative headquarters, housing the Executive Director International and Scientology "President" Heber Jentzsch, as well as the Office of Special Affairs (OSA). But CSI is a crippled middle management corporation, entirely dependent on licenses for trademarks and copyrights that are all controlled by CST. Emory plants a key control point in this organization, though, through OSA's "Tax Compliance Office."

12 December 1981 Gerald Armstrong steals $5,000,000 worth of Hubbard estate property
A mole working with the Lenskes, Armstrong is allowed to carry away close to 30,000 original Hubbard manuscripts and personal papers, later valued at $5 million. Armstrong stores them with Omar Garrison, and will later travel to Clearwater, Florida to deliver them to attorney Michael Flynn for use in lawsuits, in collusion with the Lenskes and the United States Treasury Department, to "prove" that Hubbard is "alive."

1 January 1982 Religious Technology Center (RTC) is incorporated
The final building block necessary in the IRS plan before setting up CST. RTC is designed to appear to be the controlling corporation, the main "front" for CST. But first there has to be a large public spectacle of RTC being "given" trademarks and the "Advanced Technology" by "L. Ron Hubbard." And so we approach the fateful day of 10 May 1982, one of the biggest frauds ever perpetrated in history.

9 May 1982 Gerald Armstrong delivers the 30,000 stolen documents to Michael Flynn
Flynn is holding public hearings on Scientology in Clearwater when Armstrong arrives with the goods. Also there is Ronald DeWolf, who looms large in a few months. (All in good time. All in good time.) On confirmation that Flynn is in possession of the documents, Emory and the Lenskes put the next phase of the operation into effect the next day, a day that will live in infamy...

10 May 1982 Option Agreement (LRH/CST)
First of eight separate documents dated 10 May 1982, this Option Agreement between L. Ron Hubbard and the Church of Spiritual Technology (CST) is not available, but is referenced in two other documents on this site. The only problem is that CST didn't exist when the agreement was signed. The IRS has a copy of this Agreement, though. Tell them you want them to release it.

10 May 1982 ASSIGNMENT AGREEMENT (LRH/RTC) (Advanced Technology--U.S.) [PROPOSED]
This document is not available (except to IRS and CST, who both have a copy), but is known about because of reference to it in a letter from Lyman Spurlock to IRS. It's a different version of the Assignment Agreement below, but one that Spurlock claims was never actually executed. We've memorialized it here on the date it wasn't signed. The IRS has a copy of this phantom AT "Assignment Agreement," though. Tell them you want them to release it.

10 May 1982 ASSIGNMENT AGREEMENT (LRH/RTC) (Advanced Technology--U.S.) [ACTUAL]
This is the Assignment to Religious Technology Center (RTC) of limited rights, exclusive of copyrights, for delivery of the Advanced Technology ("AT"--OT Levels, NOTs, etc.) in the United States. This document contains the first known reference to Church of Spiritual Technology (CST), itemizing that corporation's certain options (see entry for LRH/CST Option Agreement, above). The problem, though, is that CST didn't exist at the time.

10 May 1982 Assignment Agreement (LRH/RTC) (Marks) [PROPOSED]
Stretching credulity to extreme limits, according to Lyman Spurlock there is also purportedly a "proposed" version of the trademarks "Assignment Agreement" of 10 May 1982, this one only proposed, not signed. And only the IRS and CST have copies of it. Like the other one above for the AT, we've memorialized it here on the date it wasn't signed. The IRS has a copy of this phantom marks "Assignment Agreement," though. Tell them you want them to release it.

10 May 1982 Assignment Agreement (LRH/RTC) (Marks) [ACTUAL]
Described by one observer as Meade Emory's finest and most subtle fraud, this document pretends to assign (transfer, give) certain important trademarks to Religious Technology Center (RTC) It was all a huge con, because all commercial rights in all those marks were retained for the Hubbard estate, later to be given to CST. (See our full report on the whole trademarks scam.)

10 May 1982 Last Will and Testament of Lafayette Ronald Hubbard

"L. Ron Hubbard" certainly was busy signing and not signing documents on 10 May 1982. Here it's a new Will. This one, Sherman Lenske says he only "assisted" in drafting, and we know who he assisted: it was former Assistant Commissioner of IRS, Meade Emory. This Will makes first reference to "Author's Family Trust" (see below), a document around which enormous confusion was generated (but we've sorted it all out for you).

10 May 1982 Author's Family Trust
This was Meade Emory's whole trick for getting the copyrights sneaked over to CST, he hoped without anybody noticing (Hi, Meade.) He generated so much confusion by later creating Author's Family Trust-A and Author's Family Trust-B (which is an amendment and restatement of this one) that he thought nobody would ever figure it out. We did.

10 May 1982 Business Management Agreement (LRH/ASI)
He just had to have had writer's cramp by this time after signing all these documents on 10 May 1982, but the missing L. Ron Hubbard signed one more: an agreement with the for-profit corporation Author Services, Inc. (ASI) to handle his publishing, business, and tax affairs (Hi, Meade). Like several of the other documents signed this date, only IRS, CST, and, presumably, ASI have copies of it. We know it exists because it was cancelled by a later agreement between Norman F. Starkey as Executor of the Estate and ASI. So we've taxidermied and mounted it here. The IRS has a copy of this phantom "Business Management Agreement," though. Tell them you want them to release it.

16 May 1982 Alternate alleged execution date of Assignment Agreements for AT and Marks
CST "co-founder" Lyman Spurlock must not have thought that 10 May 1982, the biggest single day of fraud in history, was confused enough: in a letter to IRS (which we have, below), he claims that "Hubbard" did not sign the AT and marks agreements on 10 May 1982, claiming instead that 16 May 1982 is the date on which both "L. Ron Hubbard" and the RTC representatives executed the actual (not "proposed") "Assignment Agreement (LRH/RTC)" for Advanced Technology (US), and "Assignment Agreement (LRH/RTC) (marks)" for the trademarks. (See both documents at 10 May 1982, above.) This date, though, 16 May 1982, is the date that the notary put down for the RTC signors. But the notary for "L. Ron Hubbard" put 10 May 1982 on the documents, and Spurlock's fellow CST "co-founder" Sherman Lenske later severely contradicts Spurlock in a Declaration (which we also have, below) by offering a convoluted story explaining that "Hubbard" had signed on 10 May 1982, and the RTC signors on 16 May 1982. (There. Are you happy now, Lyman? Is it confused enough now to cover up the fraud? Not.) So, what really happened? Most likely there was no L. Ron Hubbard at all: hence all the lies and elaborate conflicting stories. One day, we'll know for sure. In the meantime, we just keep documenting the lies.

28 May 1982 Articles of Incorporation [Church of Spiritual Technology (CST)]
Well, finally! After having "L. Ron Hubbard" sign a 10 May 1982 Option Agreement (above) with CST, and after memorializing those options in two other legal (we use the adjective advisedly) instruments of that date, finally Meade Emory and Sherman Lenske actually got around to incorporating CS--in as much secrecy as possible.

7 June 1982 Bylaws [Church of Spiritual Technology (CST)]
In which Meade Emory and Sherman Lenske install Sherman, his brother Stephen, and their law partner Lawrence E. Heller (all of them non-Scientologists) for life as Special Directors of CST, the most powerful men in the most powerful corporation in all of the Scientology empire. Hey, if you're the IRS and you need to run a religion, who better than three tax lawyers who don't subscribe to that religion? You got a problem with that? See the Complaint Department.

1 July 1982 Assignment Agreement (LRH/RTC) for Advanced Technology (U.S.) Addendum
"L. Ron Hubbard" must not have been happy to have to come out of "seclusion" again to sign yet another document related to all those he signed on 10 May 1982, but this is approximately when Sherman Lenske says he did just that in order to sign an Addendum to the AT Assignment, because Meade and Sherman had only forgotten to include the "new" OT Levels in the original Assignment. Quite an "oversight."

1 August 1982 (circa) Gerald Armstrong's civil case for stealing 30,000 documents is filed
The beginning of the years-long civil case over L. Ron Hubbard's $5 million worth of intellectual property stolen by Armstrong. This is one of two law suits, both from the desk of Attorney Michael Flynn, which will result in sensationalistic United States Treasury Department-certified "proof" being submitted to the court by Sherman and Stephen Lenske that "L. Ron Hubbard" is alive. You betcha'.

24 August 1982 Judge John L. Cole seals the 30,000 stolen documents in Armstrong case
Cole orders that the documents remain tightly sealed in the custody of the court clerk, and soon lays out strict guidelines, including the convening of a Grand Jury and review by a Special Master, for anyone at all to get any access to the documents.

17 October 1982 San Francisco Mission Holders' Conference
An infamous conference for many reasons, perhaps among the most egregious offenses committed there have never been celebrated: the willful and malicious lies told and frauds perpetrated by two of the main speakers, both of them principals connected to CST. The first speaker was CST Special Director Lawrence E. Heller lying about the trademarks and concealing the fact of the very existence of CST. The second was Lyin' Lyman D. Spurlock, fellow cofounder of CST with IRS's Meade Emory, lying about the new corporate structure and about the trademarks, and conspiring with Heller to hide the existence of CST. What holy men.

12 November 1982 Ronald DeWolf files suit
Just about three months after the Armstrong suit, being run by attorney Michael Flynn, gets under way (see 1 August 1982, above), Flynn has this suit filed claiming that L. Ron Hubbard is dead or incompetent, and seeking receivership for Hubbard's son, DeWolf. Curiously, DeWolf, like Flynn client Gerald Armstrong, also has 30,000 documents, which he files with his petition to the court, even though the 30,000 intellectual property documents stolen by Armstrong were under tight court seal in Los Angeles, 90 miles away. Hmmm...

3 February 1983 Letters purportedly written by "L. Ron Hubbard"
Some people are just never satisfied: after all that writer's cramp signing all those documents on one single day, 10 May 1982, now L. Ron Hubbard is forced to write three letters in one day, all using special government-agency inks, and all requiring messy fingerprints, just to prove that he's alive! Two of the letters will be taken to judges in two separate lawsuits, and one will be delivered to the Rocky Mountain News. And the whole messy operation requires two of Meade Emory's friends from the Treasury Department to help "prove" that the missing L. Ron Hubbard is really alive and well. No, really. They swear. They wouldn't lie. They're Treasury Department.

10 February 1983 First of three letters from "L. Ron Hubbard" delivered to court
The first of the three letters mentioned above is delivered by the Lenske brothers, Sherman and Stephen, to Judge John L. Cole in Los Angeles Superior Court where the suit over Gerald Armstrong's theft of $5 million-worth of Hubbard's intellectual property is being heard.

14 February 1983 Second of three letters from "L. Ron Hubbard" delivered to different court
On Valentine's Day the second of three letters mentioned above is delivered by Sherman and Stephen Lenske, this time as a Valentine to L. Ron Hubbard's disinherited son, Ronald DeWolf, a.k.a. L. Ron Hubbard, Jr., a.k.a. Nibs Hubbard, who is suing to get control of his father's estate.

20 February 1983 Third letter from "L. Ron Hubbard" printed in Rocky Mountain News
We're told "Hubbard" wrote the letters. But we're told he wrote the interview for the Rocky Mountain News that this third letter accompanied, too. Except he didn't. Robert Vaughn Young did. So, who wrote the letters?

25 March 1983 Gerald Armstrong illegally transports sealed court evidence to Florida cop
Armstrong meets with Clearwater Police Lieutenant Emmons and drops off a little illegal sealed evidence that also just happens to contain privileged conversations of "Hubbard's Lawyers." To protect and to serve. Well, what's a little larceny among friends? In fact, we were wondering if Emmons was one of the Clearwater police helping Michael Flynn and Gerry Armstrong guard the $5 million worth of stolen literary property back on 9 May 1982. Hmmm...

15 May 1983 Declaration of L. Ron Hubbard
All right! Break out the damn special Treasury Department BATF government-agency-only inks again. Get the damn Treasury Department fingerprint expert out of bed. Poor "L. Ron Hubbard" has got to prove he's alive again, because the picky little Riverside County California judge in the DeWolf probate case just won't let it go. So now "Hubbard" has to smudge his prints all over yet another document, this time a Declaration. And finally this does the trick. Unfortunately, it also proves that the 10 May 1982 "Assignment" for the trademarks was a Meade Emory fraud.

14 November 1983 First Codicil to Last Will and Testament of Lafayette Ronald Hubbard
Just that, a Codicil to the 10 May 1982 Will in which the missing "L Ron Hubbard" manages to be located and pinned down again long enough to sign this document demanding that NO autopsy be performed at his death, and that the body is to be immediately cremated. Wonder why?

23 March 1985 Declaration of Norman Starkey
Author Services, Inc. (ASI) President Norman F. Starkey comes forth in a Declaration to assure a court that L. Ron Hubbard is alive and totally fine, and the reason Starkey can assure the court of this is because he hasn't seen Hubbard since 1979. (It works for Norman) Norman also manages to contradict the earlier letters written by "L. Ron Hubbard," and to contradict "Hubbard's" personal attorney and handmaiden to Meade Emory, Sherman Lenske. But you can't have everything. (Unless you're IRS.)

23 January 1986 Trust Agreement (creating "Author's Family Trust-A")
In the eleventh hour before the reported death of "L. Ron Hubbard," Meade Emory and Sherman Lenske cobble together (or at least reveal) the piecé de resistance of their probate fraud to get control of Hubbard's intellectual property, the "Author's Family Trust-A" and "Author's Family Trust-B" (immediately below). These two documents together complete the fraud, leaving the family heirs with a relative pittance while giving all the copyrights and the important trademark interests (over $25 million worth) and the farm to CST (which Sherman and his brother and law partner, as Special Directors, completely control.) In these trust instruments, Norman F. Starkey is named as Trustee who will deliver the goods.

23 January 1986 Trust Agreement (creating "Author's Family Trust-B")
This is the real jewel in the Meade Emory-created probate fraud to turn control of Scientology entirely over to CST, and therefore to IRS through the three tax-attorney non-Scientologists--Sherman Lenske, Stephen Lenske, and Lawrence D. Heller--that Meade and the IRS had chosen to take the reins. This is the trust that IRS later, in the Closing Agreement, orders Norman F. Starkey to transfer "without consideration" to CST. It includes "Author's Family Trust-A" by reference, but most importantly it includes all $25 million worth of intellectual property.

23 January 1986 Comparison of Author's Family Trust-A and Author's Family Trust-B
An informal comparison of the two documents above provided only as a study and research aid by two paralegals.

23 January 1986 Last Will and Testament of L. Ron Hubbard
Yet another busy day of signing and fingerprinting documents for the missing and unreachable L. Ron Hubbard, especially after having had a stroke the week before. But in addition to the "Author's Family Trust-A" and "Author's Family Trust-B" documents above, he also has to sign, initial, and fingerprint a new Will to make IRS's eventual control over Scientology through CST complete. Then he "peacefully " passes away the next day with a psychiatric drug, Vistiril, in him, and is immediately cremated without autopsy, thanks to Dr. Denk. But that's another story for another day.

4 February 1986 Declaration of Sherman D. Lenske
A Declaration pertinent to the various Wills and probate papers of L. Ron Hubbard by Sherman Lenske, the Treasury Department-connected clerk who drafted them all for Meade Emory so Emory wouldn't have to come too far out of hiding. Lenske was a Special Director of CST at the time he wrote this, but when it came time for CST to submit its Declaration of the same date (see below) to get in line for the estate, none of the cowering Special Directors (who actually run CST and are the attorneys who set up the whole scam for the IRS) would put their names on it, having their administratively-impotent Vice President Daniel J. Przybylski sign it instead.

4 February 1986 Declaration of Church of Spiritual Technology (CST)
CST's Declaration to the San Luis Obispo Superior Court to make Norman F. Starkey "Special Administrator" of the estate, since Starkey had been set up by Meade Emory and IRS to cooperatively turn everything over to CST.

5 February 1986 Declaration of Norman F. Starkey
Norman F. Starkey comes forward with all the reasons he should be named "special administrator" to L. Ron Hubbard's estate. The only real reason, not stated, is because that was the plan by IRS to take over Scientology, as masterminded by their boy, Meade Emory, and clerked by Lenske, Lenske & Heller: the Estate would be distributed to Authors Family Trust-B, and then IRS would later order Starkey to turn that over to CST where their agents, Lenske, Lenske & Heller, were running things. Simple. And that's exactly what happened.

1 March 1986 Business Management Agreement (Starkey/ASI)
This Agreement between Norman F. Starkey (as Executor of the Hubbard estate) and ASI cancels an earlier Business Management Agreement that had been executed on 10 May 1982 purportedly between L. Ron Hubbard and a person or persons unknown representing ASI. As one wag put it, this agreement is actually between Norman F. Starkey and Norman F. Starkey, since Starkey was also the President of ASI when this agreement was executed.

9 April 1986 Certificate of Amendment of Articles of Incorporation (CST)
Removes from the original statement of Article Seven (VII) the following language: "In keeping with the religious purposes to which the corporation's property is irrevocably dedicated." This amemdment also changes the distribution of the assets upon winding up and dissolution of the corporation, which can be compared to the original 28 May 1982 Articles.

19 Jun 1986 Affidavit of LaVenda Van Schaick
This is the affidavit that places the thief, Gerald Armstrong, in Clearwater, Florida on or around 9 May 1982, delivering $5 million worth of L. Ron Hubbard's stolen intellectual property to his accomplice, attorney Michael Flynn, Armstrong having transported the stolen goods across the country. And there the stolen property is accomodatingly guarded by three Clearwater Police Officers. Who said it's hard to get good help these days?

17 December 1986 Stolen Hubbard Property Valued at $5 Million in Armstrong Settlement
CST's own Special Director, Lawrence E. Heller, pays off the thief Gerald Armstrong with an undisclosed settlement amount, and Armstrong gives the $5 million worth of intellectual property back to the CST Special Directors who helped him steal it for their own purposes in the first place.

20 February 1987 Delay Granted to Hubbard Estate in Producing Documents Detailing Wealth
An AP story saying there are 20,000 separate copyrights, patents, and trademarks owned by the Hubbard estate. (This is very interesting given the fact that Gerald Armstrong had stolen 30,000 documents from the Estate, which he had just given back.)

16 April 1987 Hubbard left more than $26 million in assets
This UPI story says the evaluation of the Hubbard estate is $26.3 million, mostly accounted for by intellectual property (copyrights and trademarks). All of it, of course, is destined to be transferred to the corporation known as "Church of Spiritual Technology" (CST) to come under IRS control, but that's not what the story says... .

21 May 1987 CST "Co-Founder" Lyin' Lyman Spurlock Letter to IRS
Spurlock gets so much done in one letter: first, he reveals the existence of an "Options Agreement" purportedly made between L. Ron Hubbard and CST on 10 May 1982. Except CST didn't exist on 10 May 1982! (For that matter, probably neither did Hubbard.) Then Spurlock manages to completely contradict his co-conspirator, fellow "co-founder" Sherman Lenske, by claiming that 16 May 1982 is the date on which both "L. Ron Hubbard" and the RTC representatives executed the "Assignment Agreement (LRH/RTC)" for Advanced Technology (US), and the "Assignment Agreement (LRH/RTC) (marks)" for the trademarks. (See both documents at 10 May 1982, above.) That's not what Sherm say in his 12 November 1995 Declaration. There's more. As if Spurlock hadn't already done enough...

17 September 1987 License Agreement (Advanced Technology)
License only for use of the copyrights in the Advanced Technology; granted by Norman F. Starkey as Executor of the Estate of L. Ron Hubbard to the corporation known as Religious Technology Center (RTC)

11 November 1987 CST Fiscal Year End 1987 Tax Work Planning Memo
Fiscal Year 1987 tax planning for the corporation known as "Church of Spiritual Technology" (CST).

4 January 1988 CST Luxembourg Currency Transactions
This 4 January 1988 document discussing currency trading transactions of CST is of unknown origin or authorship.

30 November 1988 Advanced Technology Covenant--Estate/RTC
This is a "Covenant" (agreement; broadest usage: contract) granting RTC the exclusive license only to use and sublicense the Advanced Technology outside of the United States and its territories and possessions. This is the document, though, that finally reveals that RTC never owned any copyrights in anything.

3 January 1989 Close of Probate, Hubbard Estate
A crucial date marking the transfer of the assets of L. Ron Hubbard's estate, including transfer of all right, title and interest "in and to all of the copyrightable works of L. Ron Hubbard," over 7,000 of them, from the Estate of L. Ron Hubbard to Norman F. Starkey. It makes Starkey sole successor to "all right, title and interest of L. Ron Hubbard...and his estate." In effect, Starkey has replaced L. Ron Hubbard. And later, he will hand it all over to CST.

4 January 1989 Affidavit of Executor
Affidavit of Norman F. Starkey memorializing the 3 January 1989 close of probate and affirming that he, as Trustee of Author's Family Trust-B, has come into ownership, custody and control of all the assets of the estate.

30 January 1989 Fictitious Business Name: (Norman F. Starkey as "L. Ron Hubbard Library")
As usual with all the scum working for and with Meade Emory, almost nothing is ever recorded on the date it actually happened, so here "Sherm the Worm" Lenske finally actually files the document setting up Norman F. Starkey under the fraudulent "fictitious business" name "L. Ron Hubbard Library," which will later be the same fraudulent name the Lenske operate under at CST. The document says, though, that Starkey started using the name on 3 January 1989.

13 May 1991 Addendum to Advanced Technology Covenant-Estate/RTC
Not to be confused with the circa 1 July 1982 Addendum to the U.S. rights for the Advanced Technology (AT), this Addendum attaches to the 30 Novemer 1988 Advanced Technology Covenant (see above) covering delivery of the AT outside of the United States and its territories and possessions.

29 June 1992 Church of Spiritual Technology, Plaintiff, v. The United States, Defendant
Adverse Claims Court ruling by Judge Bruggink regarding tax exemption that had been sought by the corporation known as "Church of Spiritual Technology" (CST). Most observers now believe that this Claims Court case was nothing more than an elaborate dog-and-pony show, largely at taxpayer expense, to create a public illusion that IRS and CST were at odds. The cumulative content of the documents on this site prove beyond any reasonable doubt that Meade Emory was acting as an agent of IRS, and completely restructured the Scientology corporations--including the creation of CST--and drafted all of the related probate documents specifically so CST could be granted tax exemption and thereby come into ownership and control of all the intellectual property. In fact no other rational interpretation of or conclusion from the accumulated facts is even possible.

1 November 1992 (circa) Excerpt from submission by CST to IRS re vault construction
Reveals over $6 million dollars spent by CST in one year alone (1989) on titanium earthquake-and bomb-proof vaults in remote areas, on which it is now estimated CST has spent well over $100,000,000. They claim they are "preserving" L. Ron Hubbard's original works in there. Well, we know that they are burying them...

1 October 1993 Department of the Treasury Internal Revenue Service Closing Agreement
What all the above was all about. Here was the payoff. Here was the weenie for all of Meade Emory's hard work and dedication and fraud. Here CST gets its grimy paws on all the gold, on all the intellectual property, to be controlled by IRS through their handpicked Special Director tax lawyers: Sherman Lenske, Stephen Lenske, and Lawrence Heller.

29 November 1993 Assignment and Assumption (RTC)
The title is something of a misnomer (surprise) because this is the document wherein Norman F. Starkey, as Trustee of Author's Family Trust-B, transfers to CST all right, title, and interest in and to the controls he has established over RTC through various licenses and covenants.

29 November 1993 Copyright Assignment Record, Library of Congress
This is the record from the Library of Congress Copyright Office recording the transfer of 7,731 copyrights from Norman F. Starkey as Trustee of Author's Family Trust-B to Church of Spiritual Technology (CST) The only problem is that the actual transaction agreement wasn't executed until the following day. But, hey, when you've got this much fraud being done by people connected with the government, what's one more false statement to a federal institution?

29 November 1993 CST commences doing business as the "L. Ron Hubbard Library"
This is the date on which the corporation known as Church of Spiritual Technology (CST) began doing business under the fraudulent fictitious business name "L. Ron Hubbard Library." The document filing date is not until almost a month later, 27 December 1993, but this is the date CST started actully pretending to be a library, which just happens to be coincident with the transfer of over 7,000 copyrights from Norman F. Starkey to CST (immediately below).

30 November 1993 Copyright Assignment, Norman F. Starkey to CST
This is the actual Assignment by Norman F. Starkey of 7,731 copyrights to the corporation known as "Church of Spiritual Technology" (CST), doing business under the fraudulent name "L. Ron Hubbard Library." Somebody told the Copyright Office that it had happened the day before, but what's a little fraud among friends?

27 December 1993 Fictitious Business Name filing for CST as "L. Ron Hubbard Library"
In keeping with the pattern of fraud and cover-up, Sherman Lenske waits a month before actualy filing the "d.b.a." for CST to masquerade as the "L. Ron Hubbard Library." See 29 November 1993 above.

12 November 1995 Declaration of Sherman Lenske
This Declaration of Sherman Lenske was submitted in a copyright infringement case against Arnie Lerma, the Washington Post, and two of their reporters, Marc Fisher and Richard Leiby. For more on this and other related copyright infringement cases, see our special report, CST and IRS: Copyright Terrorists. But to the eternal shame of the Washington Post and their reporters, they never discovered that Sherman Lenske was Special Director of the very corporation, CST, that owned the copyrights the Post was being accused of infringing, so Sherman Lenske made braying jackasses out of the Washington Post, Fisher, Leiby, and all of the Post's counsel. Unfortunately for Sherm, though, he also gave away the farm regarding much of the fraud documented on this site.

11 November 1997 Letter, Barnes & Noble to Bridge Publications, Inc.
Among the early indications of the discovery of the fraud being perpetrated by the IRS, CST, and Bridge Publications, Inc. (BPI) on buyers of books purportedly by "L Ron Hubbard," this letter from Barnes & Noble expresses serious concern that the books being sold to them by BPI are being misrepresented.

28 November 1997 Affidavit of Truth (Stephen Mitchell)
Another early indication of the discovery of the fraud being perpetrated by the IRS, CST, and Bridge Publications, Inc. (BPI) on buyers of books purportedly by "L Ron Hubbard," this affidavit goes into great detail about specific frauds surrounding the book called "New Slant on Life."

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