Church of Scientology the "United Churches of Florida" the citizens and City Council of Clearwater did not realize that the building's owners were actually the Church of Scientology until after the building's purchase. Clearwater citizens' groups, headed by Mayor Gabriel Cazares, rallied strongly against Scientology establishing a base in the city (repeatedly referring to the organization as a cult), but Flag Base was established nonetheless. In the years since its foundation, the Flag Land Base has expanded as the Church of Scientology has gradually purchased large amounts of additional property in the downtown and waterfront Clearwater area. Scientology's largest project in Clearwater has
Tax status of Scientology in the United States rents"), could Scientologists do the same? A case backed by the church, "Powell v. United States", was brought by a Florida Scientologist in 1990. Although a district court ruled against the petitioner, an appellate court ruled in 1991 that the case could proceed. However, it was discontinued in late 1993 after the Church of Scientology agreed to discontinue all of its lawsuits against the IRS as part of a settlement agreement. Even as the dispute between the Church of Scientology and the IRS continued, attempts were made to find a negotiated agreement. Talks in 1977 came close to settling the