In his 1999 declaration in the Wollersheim case, David Miscavige argued that his authority does not come from being Captain of the Sea Org. Instead, Miscavige propounds the falsehood that he only runs RTC, the “ecclesiastical” aspect of the Church.

This begs the question: From where did Miscavige derive his power to negotiate legal and financial matters with the IRS if he is only an ecclesiastical official? Technically speaking, only ED INT has the power to represent CSI in legal matters.