The following are some questions that I've come up with about the IRS/Co$ tax decision. Granted, some of these questions are fantasy questions, likely never to be answered because of IRS confidentiality and suchlike. Please feel free to add your own questions as well.

• How much did IRS originally estimate was the Co$ tax liability?

• Where did the $12.5 mil figure come from?

• How many lawsuits had been filed against IRS (this is in the missing exhibits to the agreement)?

• How frequent is the use of a 906 agreement (which settles *everything*)? It's believed that this is very infrequently used.

• Has IRS made any moves to extend the extraordinary tax provision it granted to Co$ for "fixed donations" to other groups? Are there any internal IRS documents discussing this? (I'd like to see this because an estimate of the tax hit if they let this donation get out would be enormous, I do believe.)

• Has the Church Tax Compliance Committee paid any fines in violation of this agreement? If so, how much were the fines, why were they levied and who paid them?

• Are there any figures out there as to how much money individual Scientologists, as a group, were able to deduct from their taxes as a result of this exemption?

• Was there any internal discussion at IRS about the possibility that the deduction granted only to Co$ could be a violation of the First Amendment Establishment Clause? If so, can we get those discussions?

• Have there been any meetings of the CTCC and the IRS since the inception of this agreement? If so, where are the records and who were the participants and what was discussed?

• What was the mechanism by which IRS notified Co$ of any lawsuits regarding this agreement? Did IRS notify Co$ of any FOIA requests as well? If so, what did they tell Co$?

• What is in the separate "Settlement Agreement"?

• Who were the five signatories for the church organizations on the last page of the agreement?

• What is the implications for other religions that charge fixed fees for donations?

• Did the Co$ dissolve WISE? If not, why not? (It's my belief that they probably dissolved WISE and reincorporated it, but the incorporation documents would state it.) Or, as it was suggested to me, it could indicate a later adjustment to the agreement...

• Have there been adjustments to this closing agreement?
  

  

  Last updated 4 January 1998
  by Chris Owen (chriso@lutefisk.demon.co.uk)