The IRS acted properly - 1997-03-20
Unfortunately, Frantz had the facts all wrong. As the tax lawyer who represented the Church of Scientology before the Internal Revenue Service, I am compelled to address one glaring inaccuracy in particular: The public record unequivocally establishes that the IRS made its decision to issue exemption rulings to the Church of Scientology in 1993 on the merits, following the most in-depth examination in the history of the IRS.
David Miscavige did not "march his way into IRS headquarters" and "demand to be seen by the head of the IRS without an appointment." There is no record of such a meeting on that day because there was no such meeting. The first meeting Miscavige had with former Commissioner Fred Goldberg and other senior IRS officials was a month later, duly scheduled through an exchange of letters. The IRS then began an examination of the church, which carried on for two years under three different IRS commissioners - Goldberg, Peterson and Richardson.