I thought I made a point of saying 'administration'. I didn't claim that presidents decide these things all by their lonesome.
That said, I think I made a mistake: the battles with the IRS occurred throughout the Reagan administration, but the actual IRS decision was made during an impromptu meeting between Scientology dictator David Miscavige and IRS Commissioner Goldberg during the Bush administration, in 1991:
Scientology made the initial gesture toward a cease-fire when Miscavige, the church leader, paid an unscheduled visit to the IRS commissioner, Goldberg.
The first full account of that meeting and the events that followed inside the IRS was assembled from interviews, Scientology's own internal account, IRS documents and records in a pending suit brought by Tax Analysts, a nonprofit trade publisher, seeking the release of IRS agreements with Scientology and other tax-exempt organizations.
Feffer, a church lawyer since 1984, said he approached officials at the Justice Department and the IRS in 1991 with an offer to sit down and negotiate an end to the dispute.
The church's version of what followed is quite remarkable. Miscavige and Marty Rathbun, another church official, were walking past the IRS building in Washington with a few hours to spare one afternoon in late October 1991 when they decided to talk to Goldberg.
After signing the visitors' log at the imposing building on Constitution Avenue, the two men asked to see the commissioner. They told the security guard that they did not have an appointment but were certain Goldberg would want to see them. And, according to the church account, he did.
Goldberg said he could not discuss the meeting, although a former senior official confirmed that it occurred. An IRS spokesman said it would be unusual for someone to meet with the commissioner without an appointment.
Miscavige does not grant interviews, church officials said, but Rathbun said the Goldberg meeting was an opportunity for the church to offer to end its long dispute with the agency, including the dozens of suits brought against the IRS, in exchange for the exemptions that Scientology believed it deserved.
"Let's resolve everything," Rathbun recalled saying. "This is insane. It's reached insane levels."
Goldberg's response was also out of the ordinary. He created a special five-member working group to resolve the dispute, bypassing the agency's exempt organizations division, which normally handles those matters. Howard M. Schoenfeld, the IRS official picked as the committee's chairman in 1991, said later in a deposition in the Tax Analysts case that he recalled only one similar committee in 30 years at the agency.
I apologize for the error. But my main point is why are these kooks granted tax-exempt status?