Church of Scientology Flag Service Organization land-based organization was established. CSFSO ministers the highest levels of auditor training through Class XII and auditing through New OT VII. It serves as the spiritual headquarters for Scientologists from all over the world who travel there to participate in religious services. [...]" In another 1993 memorandum by the Church of Scientology International, the following information was provided to the Internal Revenue Service with regards to FSO's personnel and its income: "[...] CSFSO [...] ministers high levels of religious services to parishioners from around the world from facilities in Clearwater, Florida. This church has a staff of approximately 449 individuals
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