The Secret Closing Agreement

Did you ever read poor old George Orwell’s 1984? Yes, yes, that’s wonderful. That would be — could be the palest imagined shadow of what a world would be like under the rule of the secret use of Scientology with no remedy in existence.

“It’s a very simple remedy. And that’s just make sure that the remedy is passed along. That’s all. Don’t hoard it and don’t hold it; and if you ever do use any Black Dianetics, use it on the guy who pulled Scientology out of sight and made it so it wasn’t available. Because he’s the boy who would be electing himself “The New Order.” And we don’t need any more new orders. All those orders, as far as I am concerned, have been filled.

Philadelphia Doctorate Course Lecture 21

Formative State of Scientology, Definition of Logic

6 December 1952.


It seems that the Government’s dealing with the Church has unusual or shall we say paranormal in its most basic sense as aside from normal circumstances connected to it.

Maybe it has to do with the subject deals with as in what parapsychologist call psychic phenomenon. We’ll get into that later. In another episode.

For now we’ll discuss the Government’s strange as in what seems to be unexplained dealings with the Church that one can only speculate upon.

Prior to the Closing Agreement there was what is called a Stipulation of “Evidence” that the GO Officers involved in a “Conspiracy” against the US Government plead nolo contendere to which is in itself not a standard legal practice.

We’ll go into my speculation as to why in another article.

For now we’ll discuss what has been called the “Secret Closing Agreement”  which was exposed by the Wall Street Journal some time in 1997.

Again Closing Agreements weren’t all that common a practice at the time thus could be considered a paranormal phenomenon for the IRS.

As a prelude we go back to David Miscavige’s  where he claims:


In October of 1991, while this war was raging at its apex, Marty Rathbun and I were in Washington DC to attend one of these court hearings I mentioned. It was to be the next day. We had just finished a lunch meeting and our next appointment wasn’t for a couple of hours. In other words – we had some spare time on our hands. That’s not something we’re accustomed to, so – we thought at last we could create a bit of mischief. We told the lawyers we’d see them in an hour or so and that we would be down at the IRS building. Of course they had a good chuckle as we left the room. Off we proceeded to 1111 Constitution Avenue – which if you didn’t know is the address of the national headquarters of the IRS. We presented ourselves to security at the front door, signed the visitors log and informed them we were there to see Fred. They asked – Fred who? We answered, Fred Goldberg of course, the Commissioner of the IRS. “Is he expecting you”” they asked. “No”, was our response. “but if you phone him on the intercom and tell him we are from the Church of Scientology, I am sure he’d love to see us.” Have you ever wondered whether we were really impinging, when we have spoken of the IRS at previous events? Well – if so – shame on you.

We did meet with the commissioner, and, as the saying goes – the rest is history.


Note that Miscavige doesn’t give the exact precise date that this happy happenstance happened. Just sometime in October 1991. Nor does he say what he and Fred Goldberg discussed in this serendipitous “meeting”.

All we can do is take Miscavige’s word that this is allegedly what occurred.

Myself I can hardly imagine while this battle Royale he was describing previously  was raging that he and Marty Rathbun were just simply able to walk into the belly of the beast like two Jonah’s entering the wale and get a meeting with the Commissioner of the IRS.

One searches through Rathbun’s self published book Memoirs of a Scientology Warrior to find any mention of this legendary pow wow and finds nothing.

To quote another source of an upcoming book on the whole suspicious Watergate Affair:


“Fiction doesn’t leave a paper trail.”


Even so “paper trails” themselves can intentionally be misleading. As has been discussed earlier. Much of what Miscavige says in his speech even when seemingly supported by what seems to be actual documents contradict what previous research has revealed.

For instance it is hard to imagine that anyone at the IRS would confuse Alfred Hubbard with L Ron Hubbard and then make some kind of linkage  to Timothy Leary.

Since the two existed in two entirely different milieus.

Then there is the claim by Miscavige that:


the IRS had amassed 125,000 pages of documents on myself. To put that in perspective, no one in the history of the United States of America has a bigger government dossier – not even Martin Luther King Jr. I won’t deny I’ve led an interesting life.


That seems to be nothing more then hyperbole for the sake of braggadocio.

Though aside from the documents of questionable provenance shown to the faithful and in my case not so faithful at the LA Sports Arena were the letters assigning Tax Exempt status to various Scientology entities proudly displayed with the exception of the one for the Church of Spiritual Technology for some reason.

I’ll discuss the mysterious Church of Spiritual Technology or CST, which it seems most Scientologists inside the Organization with the exception of a very select few are or more accurately kept unaware of its existence as in the above example, yet has even greater power then the Religious Technology Center at a later time.

For now I’ll discuss the formerly “Secret Closing Agreement” between the Church of Scientology and the IRS which is definitely a Rube (no relation to Fred) Goldberg device. Much like that old game mousetrap. The mouse in this case being the Church of Scientology walking unsuspectedly into a trap that places almost total control of what has become known as the “Scientology Religion” in the hands of the Government.

Something L Ron Hubbard warned was happening back in 1965 when he issued LRH SECED 56 INT June 14, 1965 and reissued it as a Policy Letter in 1968 as HCO POLICY LETTER OF 10 JANUARY 1968 entitled POLITICS. FREEDOM FROM where he says specifically:


The reason for this declaration is the consistent disaster visited upon her “allies” by the United States government and the efforts of that government since 1955, stepped up since 1963, to seize Scientology in the United States rather than forbid or stop it and the role played by the United States in inspiring the Victorian State attacks in Australia.


Yet it seems that no one in Scientology took this warning seriously with the exception of the Guardian’s Office who was gathering evidence of such a conspiracy through the Freedom of Information Act and would later be diverted into taking direct covert action against the IRS by an individual many suspect was a “plant” planted at the highest levels of the Guardian’s Office in Washington DC .

Another issue I will go into greater detail on in upcoming posts.

For now we are discussing the Secret Closing Agreement.

Again  I refer to the website I linked to earlier that many critics assert is mere “conspiracy  theory” despite the fact that they support their conclusion with actual documents and research while those who are critical only have epithets, for a critical analysis of this document.

Yet what should be obvious to anyone inside or outside of the Church of Scientology is that since the signing of the Closing Agreement the corruption of Scientology has gone far beyond redefining it as the “Scientology Religion”.

Even if one is skeptical of any possible conspiracy related to the Scientology. It is easy for anyone to observe the that the major changes and the alterations of the subject such as the “Golden Age of Tech” followed by a major effort to rewrite the basic scriptures of Scientology occurred after the Church regained its tax exemption and that the whole management infrastructure has been eliminated.

Also it should be evident that the Church mainly survives since the agreement almost exclusively on various fund raising efforts and donations instead of the fees for its services.

Leaving one to conclude that the tax exemption granted the way it was by a complex secretive agreement has succeeded in totally corrupting the practice of Scientology within the organization.






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