Church of Scientology has announced that the next two levels of Scientology teaching, "OT 9" and "OT 10", will be released and made available to church members when all the major organizations in the world have reached Saint Hill size. The "worldwide spiritual headquarters" of the Church of Scientology is known as "Flag Land Base," located in Clearwater, Florida. It is operated by the Floridian corporation Church of Scientology Flag Service Organization, Inc.. The organization was founded in 1975 when a Scientology-founded group called "Southern Land Development and Leasing Corp" purchased the Fort Harrison Hotel for $2.3 million. Because the reported tenant was
Tax status of Scientology in the United States Falwell's Old Time Gospel Hour – the IRS refused to make public any of the agreement's terms or how much the Church of Scientology had paid in back taxes. It was not until December 30, 1997 that the terms of the agreement became public when they were leaked to "The Wall Street Journal". The source of the leak (which was made to both "The Wall Street Journal" and "The New York Times") was never disclosed but it possibly came from Capitol Hill, where a congressional committee had recently subpoenaed numerous IRS documents. The agreement between Scientology and the IRS comprises