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Scientology Crime Syndicate

CST Legal Papers 08 IRS Closing Agreement Excerpts
13 Apr 2000 08:48:05 -0000

NOTES:

1. This is an excerpt from the formerly secret "Closing Agreement" with IRS (also called the "Peace Treaty" at Scientology events).

2. This proves conclusively that Author Services, Inc. (ASI) is owned entirely by the CORPORATION known as "Church of Spiritual Technology" (CST).

3. CST 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... ."

4. "Without consideration" means that CST did not have to give Starkey any money or thing of value for the entirety of ASI, including all of its income.

5. CST, then, owns ASI, and ASI is a for-profit corporation.

Here is the excerpt:

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EXCERPT FROM
DEPARTMENT OF THE TREASURY--INTERNAL REVENUE SERVICE
CLOSING AGREEMENT ON FINAL DETERMINATION COVERING SPECIFIC MATTERS

IV. Obligations and Undertakings During the Transition Period. .
E. Operational modifications. The Church signatories and the CTCC [Church Tax Compliance Committee] will assure the following: .
6. 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, including all the shares of Author Services, Inc. ("ASI") as permitted under the will of L. Ron Hubbard to the Churc h of Spiritual Technology ("CST") without consideration. Mr. Starkey, as trustee, may retain sufficient cash and securities to cover any remaining actual or contingent liabilities of the Trust until those liabilities have been resolved or satisfied. The members of the CTCC shall use their best efforts to assure that such transfer is accomplished. .

Dated: October 1, 1993
[Signature]
NORMAN F. STARKEY,
Individual Member of CTCC . Dated: October 1, 1993
CHURCH OF SPIRITUAL TECHNOLOGY
By: [Signature: Monique Yingling]
Title: POA [Power of Attorney] . Dated: October 1, 1993
COMMISSIONER OF INTERNAL
REVENUE SERVICE
By: [Signature]
John E. Burke, Assistant Commissioner,
Employee Plans and Exempt Organizations

Dated: October 1, 1993
COMMISSIONER OF INTERNAL
REVENUE SERVICE
By: [Signature]
James J. McGovern,
Associate Chief Counsel,
Employee Benefits and Exempt Organizations

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