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 approach could result in religious freedom being curtailed through denying exemption to bodies with which the government disagreed on policy grounds. To buttress its case against the IRS, Scientology underwent what the "Los Angeles Times" called a "sweeping religious makeover". Hubbard issued a directive ordering Scientology organizations to display religious paraphernalia such as crosses and copies of the "Creed" of Scientology, hold "Sunday services" and establish chapels in their buildings. He declared: "Visual evidences that Scientology is a religion are mandatory." Scientology auditors, previously known as counselors, were renamed "ministers" and instructed to wear white collars, dark suits and silver