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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.
Scientology, IRS brand: "the Scientology religion"

"The...public must not be led to believe that
I have written or issued things I have not."
L. Ron Hubbard

The Church of Spiritual Technology (CST), owner of all the copyrights related to Scientology (over 10,000 of them) has created, in conjunction with IRS, a legal entity known and referred to precisely as: "the Scientology religion."

It consists largely of books and religious materials authored not by the founder of Scientology, L. Ron Hubbard, but instead surreptitiously written or altered by other anonymous authors. Contrary to an intentionally fabricated and widely-held belief, "the Scientology religion" decidedly is not the same thing as "Scientology."

The IRS is so deeply involved in this fraud that they even went to the trouble--at taxpayers' expense, of course--to send out an international mailing of a booklet called A Description of the Scientology Religion. They sent it to foreign governments and world leaders.

The current Scientology-related corporate structure was designed by former Assistant Commissioner of IRS, Meade Emory specifically to promote and sell "the Scientology religion," and to create a legal severability of the two entities:

A) "Scientology," an applied religious philosophy, authored by L. Ron Hubbard, and,

B) "the Scientology religion," a blended amalgamation of anonymous works "based on the works" of Hubbard, or surreptitiously altered and rewritten "versions" of his earlier works.

The core of the fraud, or course, was to create and maintain a false perception in the public that the two entities are one and the same.

Are you confused? Have you been deceived? Well, of course; that's the whole point: it's a fraud. And don't forget that it was created by the same people who write the tax forms you have to try and make sense of. It's simply a massive and convoluted way to gyp people out of their money by telling them they will be getting one thing for it, and then not delivering that but something else. (Wait: no, no, we were talking about the "Scientology religion" fraud, not income tax. Don't be silly.)

To reiterate: "the Scientology religion" is not identical to "Scientology," an applied religious philosophy. Conversely, "Scientology," an applied religious philosophy, is not identical to "the Scientology religion." The are legally separate entities.

As documented in this report, there was an intentionally created legal distinction between the two that has been concealed through carefully crafted and deceptive language in legal documents, advertising, promotion, books, etc., with knowing and willful intent to deceive.

The creator of "Scientology," an applied religious philosophy, is the individual writer and philosopher (not "person") known as L. Ron Hubbard. "Scientology" (we'll just call it "Scientology per se") consists exclusively and only of the unaltered written and spoken works of the individual writer and philosopher (not "person") known as L. Ron Hubbard. (The reason we're harping on the distinction between a naturally born individual and a "person" is that a "person" is defined in IRS's tax code as just a legal entity. To them, a corporation is also a "person.")

On the other hand, the creators and purveyors of "the Scientology religion" are primarily the IRS and CST--itself fraudlently doing business as the "L. Ron Hubbard Library." And the IRS fully controls CST.

Here, though, is the whole hook in the fraud so you won't be deceived: "the Scientology religion" is based on the works of L. Ron Hubbard, and so includes works that are not written or spoken exclusively by Hubbard. It includes altered, abridged, amended and edited versions of works that were originally authored by L. Ron Hubbard, or entirely new works that are simply rewrites based on his earlier works, all such works then packaged and promoted to create the deceptive impression that they had been authored by him.

Hubbard himself coined terms for such works, calling them "squirreled," or "alter-ised," meaning alterations of what he had personally created. The practice was so taboo that he actually made it a "High Crime" within Scientology, meaning grounds for expulsion (excommunication). The High Crime, as stated, even included "calling it something else"--like, oh, say, "the Scientology religion." Here is the exact High Crime:

Issuing alter-ised Scientology technical data or information or instructional or admin procedures, calling it Scientology or calling it something else to confuse or deceive people as to the true source, beliefs and practices of Scientology.

He was utterly adament in his Hubbard Communications Office Policy Letters (HCO PL) that no such thing ever be allowed:

"All materials released, used or sold must be straight Scientology as given in the writings or lectures of LRH. ... "Books may not be advertised for sale or the advertisement paid for from the HCO Book fund except LRH books. ..."
L. Ron Hubbard
HCO PL 4 March 1965, Issue II,
Technical and Policy Distribution

"Issues of materials of mine under other names without credit is the most destructive action that can be undertaken as it splinters the whole of Scientology."
L. Ron Hubbard
HCO PL 21 November 1962,
Re-Issue of Materials

"The public wants Scientology Ron's brand and they don't buy other brands."
L. Ron Hubbard
HCO PL 27 December 1963,
The "Magic" of Good Management

"The field or public must not be led to believe that I have written or issued things I have not."
L. Ron Hubbard
HCO PL 21 June 1959,
Signatures on Bulletins, Policies and Sec Eds

There's no question, then, that what IRS, Meade Emory, Sherman Lenske and friends have created is fraud through and through, and in direct contravention to what Hubbard himself did write, and emphatically.

There's also no question that many of the works being sold as "by L. Ron Hubbard" have been "squirreled." There's a large and growing body of information on it now around the web and in Google newsgroups archives. Probably the first broad public awareness of it came about through an article on the Veritas site called "New Slant on Fraud?" That site is not around any more, but it was in the public domain and contained a lot of factual and useful information, so we've included it here on our site. One of the other sites hosting information on the "alter-is"
Golden Age of Squirreling--Documented.

The key to all the fraud is the corporation that owns all the copyrighted works, both "squirreled" and unsquirreled. And that is the "Church" of Spiritual Technology (CST), fraudulently doing business as the "L. Ron Hubbard library." As the copyright owners, they, and they alone, determine what will be published, when, and how it will be packaged, promoted, and sold. And the people with ultimate determination over those decisions regarding CST's most important assets are its three non-Scientologist Special Directors.

CST first received the actual, unsquirreled versions on 29 November 1993, by order of IRS, as a result of being granted tax exemption by IRS, a requirement that former Assistant Commissioner of IRS Meade Emory had built into the Author's Family Trust-B.

Norman F. Starkey, though, during his eight years as Executor of the Estate and Trustee, during which time he had sole "ownership" of the copyrights, had been surreptitiously having the junior corportations--Author Services, Inc. (ASI), Church of Scientology International (CSI), and Bridge Publications, Inc. (BPI)--create the fraudulent, squirreled versions as "works for hire." But that entire time, Starkey was under complete control of the Special Directors of CST. Sherman Lenske was Starkey's counsel while he was Executor, through the probate of the Estate. Then, on distribution of the estate to Author's Family Trust-B, Starkey as Trustee was entirely subject to all three Special Directors, both as "consultants" that he was instructed to rely on for "all matters," and as "Trust Protectors."

CST then, as planned, received over the next several years all the rewritten, other-authored, squirreled works that Starkey, under the Special Directors' supervision, had had created. All of this was done in great secrecy, and spread out over time in an effort to allay suspicions. The only way it was ever even discovered was through an exhaustive search of copyright transfer records buried in the Library of Congress. To see a complete chart of the post-exemption transfers--first 7,731 mostly-Hubbard-authored copyrights transferred by Starkey to CST, then a series of squirreled-works transfers from the junior corporations to CST--see the excellent chart provided, once again, by Veritas.

As for CST and its control by IRS, it is not a church; it is a corporation. Ref. U.S. Claims Court No. 581-88T, Judge Bruggink:

"CST is not a church...CST represents that it is a religious corporation organized to accomplish the activities of a church. Despite its name, CST is not itself a church... ."

This is merely one part of the fraud created by Emory and IRS. As a corporation, CST has no protection under the First Amendment of the Constitution, and so can be, and is, controlled by government agencies, including, but not necessarily limited to, IRS. This is the justification set up to allow IRS to secretly, but materially and significantly, participate in and contribute to the establishment, definition, and dissemination of the legal entity known as "the Scientology religion."

Another part of the fraud was in the very naming of the fraud: in the phrase "the Scientology religion" (sometimes reversed to be stated as "the religion of Scientology"), the word "Scientology" has been reduced from the legally foundational proper noun to being a mere adjective, so is not a proper name of anything substantive. Scientology per se, on the other hand, is a proper noun naming a substantive body of philosophical and religious works constituting an actual religion. This shift from noun to adjective has legal ramifications well known to Emory, the IRS, and the tax attorney Special Directors of CST.

The greatest identification and confusion between Scientology per se and "the Scientology religion" has also been created by the fact that the word "Scientology" has been registered as a trademark. The commercial rights in the most important trademarks belong to CST, so they are free to use it to promote, disseminate, and sell "the Scientology religion." (NB: there are seven separate Trademark Office registrations for the word mark "Scientology," plus one other that has been cancelled. CST owns complete controlling commercial rights in them, because those rights were retained for the Hubbard estate and transferred as part of Author's Family Trust-B to CST by order of IRS.)

CST and IRS have managed to deceive all current Scientologists into signing legally binding forms subscribing to, enrolling in, funding, and accepting "the Scientology religion"--not Scientology per se--for all services and publications. As documented below, no one can take any service in any Scientology-related organization without first signing a "voluntary" acceptance of "the Scientology religion." They just don't know, when they sign it, that they are being royally defrauded. But all successful frauds are good frauds, slick frauds, like "the Scientology religion."

Another part of the creation and propagation of "the Scientology religion" by IRS and CST was the redefinition of the term "Scientologist." Hubbard had defined it as anyone who uses Scientology per se "to better the conditions of himself and others."

Not any more. IRS and CST have redefined it as: "A collective membership mark designating members of the affiliated churches and missions of Scientology." It sounds good, doesn't it? It sounds like Scientology per se, doesn't it? But there's a catch. Naturally. (Remember, this fraud was created by the same people who create your tax forms.) The catch is that the only authorized "membership" is membership in the International Association of Scientologists (IAS), and IAS is formally and legally bound and dedicated to--Have you guessed? That's right: "the Scientology religion."

To fully grasp, though, just how complete and recursive that fraud really is, note that the word "Scientologists" is included in the name of the "membership" organization that defines "Scientologist," while being irrevocably dedicated to advancing "the Scientology religion." It's like being in a blender, isn't it?

Now here are excerpts from the documents that have helped create the fraud:

1. Booklet: "Description of the Scientology Religion"

This IRS-distributed booklet, published in 1993, provides the crucial and official distinct definitions of Scientology per se and "the Scientology religion." The IRS sent this booklet to goverments and world leaders internationally at tax-payer expense.

Here are the key excerpts defining and distinguishing between Scientology per se and "the Scientology religion." In these two defining paragraphs below, note the smooth transition from one paragraph to the next, as though the text were continuing to refer to only one thing. Note, especially, the extraneous and intentionally-deceptive use of the word "exclusively" in the second paragraph. For an accurate reading of that paragraph, read it again, omitting the adverb "exclusively"--which is meaningless except to deceive:

"Scientology is an applied religious philosophy. Its goal is to bring an individual to an understanding of himself and his life as a spiritual being and in relationship to the universe as a whole.
"The Scientology religion is based exclusively upon L. Ron Hubbard's research, writings and recorded lectures."

The fact that "The Scientology religion is based...upon" L. Ron Hubbard's works--and is not, then, exclusively and only L. Ron Hubbard's works--provides a quasi-legal (but intentionally deceptive, and therefore fraudulent) "cover" for all manner of packaging and selling of edited, altered, and other-authored works, yet using the registered trademarks and service marks "Scientology" and "Hubbard" in the packaging, advertising, promotion, and selling of such works.

The same booklet sent out by IRS tells with amazing--almost arrogant--candor why the corporation known as Church of Spiritual Technology (CST) was created:

"CST was formed in 1982 to serve as the recipient of the bulk of L. Ron Hubbard's estate, including all of his valuable intellectual properties--his life's work--for the benefit of the Scientology religion." [Emphasis added.]

The booklet itself is adorned on the cover with a gold-foiled trademarked Scientology Cross--itself owned and controlled by CST--helping to create the very intentional, but fraudulent, illusion that Scientology per se and "the Scientology religion" are identical.

The very fact that virtually every Scientologist (and non-Scientologist alike) believes that the two separately-defined entities are identical is the best testimony to the fact that the fraud is intentional and has been very effectively implemented by CST and IRS--utilizing, for perpetration of the fraud, junior corporations RTC, Bridge Publications, Inc. (BPI) Church of Scientology International (CSI), et. al.

2. The "Orientation" film Staff Briefing Booklet and Attestation form

The film "Orientation" is required viewing for anyone wishing to take any service at any Scientology-related organization. Although the film is fraudulently promoted as "the film Ron wanted every Scientologist to see," there is absolutely no documentation of any such "wish" by L. Ron Hubbard, and the confidential Staff Briefing Booklet (only seen by a select few staff members) reveals the real reason behind the film and its "Attestation" form. Here are excerpts from the Staff Briefing Booklet for the film "Orientation":


"...Specific people who must see 'Orientation' are:

"* New public who have seen 'The Problems of Life'...

"* Any new Scientologist signing up for his first service...

"* Any Scientologist signing up for his next service who has not yet seen the film...

"* Any Scientologist, new or old, who has not yet seen it...

"* All staff members...

"* All recruits and staff applicants...

Despite the phony hype about "Ron" having wanted everyone to see the film, the Staff Briefing Booklet can't hide the true purpose of the whole exercise, which is quietly revealed in the section of the booklet called "Attestation":


"While the purpose of the film is to interest and orient people...<b>it also serves as a legal safeguard.

"Everyone seeing this film will sign an attestation that he has. ...This includes new people, Div 6 public, on-lines Scientologists, old-timers, staff, EVERYONE.

"It is required that every Scientologist see this film before signing up for their next service. ...

"These legal aspects of 'Orientation' are not to be stressed however in communication to the public. ..." [Boldface emphasis added.]

So why the big round-up, and why keep the "legal aspects" hidden from the staff and public? The answer is to be found in the ever-so-careful wording of the Attestation that everyone is required to sign. Take very careful note of extremely precise usage of the word "Scientology," used twice in the legally binding paragraph, and then of the capitalization used on the form in the last line of the paragraph, reproduced just the way it is on the form:


I have seen the film 'Orientation' and I am now informed and aware that Scientology is a religion, its teachings are religious and its claims are religious in nature. I further understand that if I desire to participate in Scientology services I do so being fully aware that these are religious services and that I am participating in them under the ecclesiastical principles of the SCIENTOLOGY religion.

First Name:___________________________ Middle Initial:_______________

Last Name:_____________________________________________________



3. Book: "What is Scientology?"

This book--itself a "based on the works of" book--has been pushed heavily to every Scientologist, and to the general public through campaigns to get the book placed in public libraries. It is very carefully written to establish "the Scientology religion," while seeming to talk only about Scientology per se.

Here are a few examples. Note, in this first example, how carefully the text is worded--the exact selected use of each term--in order to advance the fraud:

"Part one of this volume provides a firm grounding on the subject of Scientology. This covers three topics, with chapters devoted to each. The first provides a brief introduction to the Scientology religion and a basic explanation of its philosophy. The second traces the history of religious thought in order to place Scientology into its proper context and clarify the path it follows. The third chapter introduces the reader to the Founder of Scientology, L. Ron Hubbard."

While Scientology per se is placed "into its proper context," what is being introduced is "the Scientology religion." Also, note well the clever deception built into this sentence from the same book:

"In over half a century of investigation, Mr. Hubbard isolated many, many fundamental truths about life, leading to his development of the Scientology philosophy and the subsequent growth of the Scientology religion."

Naturally the "growth of the Scientology religion" was subsequent to Hubbard's development of the Scientology philosophy: that's what the entire fraud is built upon.

4. Book: "The Scientology Handbook"

Your understanding of the fraud by this point should by now require no further explanation of the introduction to this book, also a "based on the works of" book:

"'What Is Scientology?' is an encyclopedic reference work which furnishes a comprehensive description of the Scientology religion and its impact on the world today."

5. Book: Organization Executive Course (OEC) Volume VII, 1991

This volume contains both of these "Editor's Notes":

1. "Editor's Note: In 1982, LRH gave the trademarks of the Scientology religion to RTC. The purpose of RTC is to protect the trademarks of the Scientology religion..."

2. "Editor's Note: the modern corporate structure of the Scientology religion is described in the booklet 'The Corporations of Scientology,' published by Church of Scientology International."

6. Purpose of the International Association of Scientologists (IAS)

Understanding the legal severability of Scientology per se and "the Scientology religion," and understanding, also, the Catch-22 redefinition of the word "Scientologist," it can be seen that the published statement of purpose of the IAS is circular and fraudulent:

"To unite, advance, support and protect the Scientology religion and Scientologists in all parts of the world so as to achieve the Aims of Scientology as originated by L. Ron Hubbard."

There's that blender again.

7. All current IAS Donation forms

In order to make a "donation" to IAS, the donor must sign a statement that includes the following:

"I understand that the purpose of the Association is to unite, advance, support and protect the Scientology religion...

"I understand that all contributions will be used towards the protection of the Scientology religion...

"I understand that there is no refund of contribution..."

These are just some of the mechanisms of fraud currently being used by IRS and the non-Scientologist tax attorney Special Directors who run and control CST, and therefore all of Scientology, to sell both the public at large and Scientologists a re-cooked IRS-approved brand of "Scientology" that L. Ron Hubbard specifically and vigorously forbade.

But CST is blessed and approved by the United States Treasury Department, the Secretary of whom is in the Cabinet of the President of the United States. So "the Scientology religion," formally approved and promoted internationally by IRS, is the first national religion of the United States of America.

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