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 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