I scanned this in a few minutes ago. =======================================
GPgmO 407 June 1976Distribution:
DG INFO US CONFIDENTIAL
DG PR US
DG LEGAL US
DG FINANCE US
CPA US
MAJOR PROGRAMS SUP US
SUPERVISOR: MAJOR PROGRAMS SUPERVISOR US
PROGRAM: OFF THE HOOK
Program Information: This Program is designed to take us through to a completed cycle of action with IRS, i.e., off the hook, future threat nullified. It co-ordinates existing Programs and Projects and sets new targets, some of which will need Projects.
This Program is of very high priority.
MAJOR TARGET: To get Scientology in all its aspects "off the hook" with the IRS, and all future threat from the IRS nullified.
OPERATING TARGETS:
SECTION A: Org Exemptions:
1. Review handling of the IRS Church of Scientology of California Audit to ensure that it is all being done per approved GO 1135's, per GPgmO 1646, and that the GO 1135's are up-to-date and all inclusive of problems we will face. Report results to DGUS,
DG Finance WW, DG Legal WW, The Guardian WW, and CS-G.
DG F US, DG L US_________________________
2. If amplification of 1135's is needed, get this done by fastest means.
DG F US_______________________
DG L US _______________________
3. Prepare 1023 Applications for Exemption for Celebrity Center and FCDC and have ready for submission prior to conclusion of Church of Scientology of California audit. (This is so that upon successful CSC conclusion, Celebrity Center and FCDC can be filed immediately.)
CPA US_______________________
DG L US ______________________
4. Write a separate project to push through the New York Exemption, including all necessary heat, for DGUS approval and relay to WW for issuance as a Guardian Program Order.
DG L US_______________________
5. Continue to monitor IRS handling of audit on 1361 lines, and keep all concerned informed of progress.
DG I US _______
6. Hold off submission of the San Diego 1023 Application until California, New York, Celebrity Center, and FCDC have their exemptions, so we have a strong Class IV Org case to fight on harassment issues.
DG L US_______________,________
7. Ensure all attack preparation is completed and honed to razor sharp edge per Programs 1361-1, 1361-2, 1361-3, in the event the IRS turns nasty on us, and any of the Exemptions fall through.
Those With Targets, MJR PGMS SUP US________________-
8. Immediately Eval any severe breakdowns of forward progress
on obtaining the Church of Scientology of California (or Celebrity Center, FCDC, New York) Exemption, while attacks prepared in No. 7 above are unleashed.
DGUS________________________
9. Upon receipt of Exemptions, settle all outstanding Legal cases with maximum permanency and value as a precedent.
DG F US _________________________
SECTION B: Tax and Corporate Loose Ends: Outside View of Current CSC Audit.
(These are items Legal and Finance have come up with that are not subject to current IRS Audit, but require finalizing. These include: RRF as it may relate to the US scene, Flag Royalties and Flag Admin Billings and Mimeo Royalties.)
10. VITAL TARGET: Ensure Operations as they currently exist and are planned are given high priority throughout this Section so that solutions stay workable. Operations includes Founder's activity
and production as well as Orgs.
DGUS, ALL CONCERNED ____________________
11. Separate out the situations that appear to require handling.
DG L US, DG F US, CPA US ___________________
12. Draw up the facts regarding each of these situations.
DG F US, CPA US _________________________
13. Research the applicable regulations, case law, etc., re each of these situations, making copies of relevant Law material found.
DG L US ________________
14. Draw up conclusions based on fact and law.
DG L US, DG F US, CPA US _______________
15. Draw up proposed handlings and put in CSW form with full data. Send up to WW for OK and relay to CS-G.
DG L US, DG F US, CPA US__________________
16. Ensure approved handlings are carried out.
DGUS ______________
SECTION C: Founder's Protection from IRS Attack:
17. Complete ED 221, GOUS LRH Tax Security.
CPA US____________________
18. Prepare full documentation on any issues predicted as potential subjects of IRS attention.
CPA US _____________'
19. Thoroughly research tax law having to do with personal audits, so that an individual's rights in any given instance are known, and understood. Summarize for use by those concerned.
DG L US __________________
20. Determine IRS Audit procedures, both internal and as they affect the taxpayer. Summarize for use by those concerned.
CPA US, DG L US ____________________________
21. Back up CPA US's and DG Legal's action above by acquiring any confidential information re internal procedures of IRS on Personal Audits.
DG I US '__________
22. Ensure 1361 Collection line keeps close watch on area of IRS concerned with LRH Tax Returns (currently OIO) and provides Early Warning of any IRS intended action.
DG I US ____________________________
23. While Court cases still active, maintain 1361 line watch on Justice, & IRS for Early Warning of service or subpoena.
DG I US ____________________________
24. Upon successful completion of Church of Scientology of California Audit (exemption) and obtaining of New York, Celebrity Center, FCDC Exemptions, have Tolzmann let the IRS know firmly and with implied threat of resumption of attack, that any attempt by the IRS to revive its previous abusive practices by harassing LRH will be dealt with harshly (i.e., inclusion of terminals involved in a Conspiracy Suit.).
Henning Heldt Deputy Guardian US
for
Jane Kember The Guardian WW