The Scientology Money Project

Captain David Miscavige Does Not Run the Church of Scientology

The Church of Scientology is deliberately designed to be legally confusing, evasive, and dishonest.

One example: Technically speaking, the “Church of Scientology” does not exist and never has existed. Here is what the Church told the IRS in a 1993 submission:

CoS.1Captain David Miscavige cannot run a non-existent entity. Therefore, when the Church, OSA, and the Captain’s lawyers point out that Captain Miscavige does not run the “Church of Scientology” they are quite correct.

The question thus becomes: What, exactly, is Captain David Miscavige the Dictator over?

The answer is that Captain David Miscavige is the Dictator of the entire Scientology Inc. ball of wax.

Said another way,  the entire Scientology Inc. ball of wax is the alter ego of Captain David Miscavige.

And yet, even saying this still does not tell us what Captain Miscavige is the Dictator over. Indeed, as we showed in another post, the Church of Scientology International (CSI) has no employees and no members. CSI is a legal entity that owns property and operates based upon a license from RTC. CSI is administered by religious volunteers who belong to two unincorporated religious orders — both of which are not legal entities and so basically do not exist in any legal sense.

Former Texas Supreme Court Chief Justice Wallace Jefferson is now one of 22 lawyers working for David Miscavige and the other defendants in Rathbun v. Miscavige et. al. in Comal County, Texas. Mr. Jefferson stated in his recent Writ of Mandamus:

“Plaintiff asserts that Mr. Miscavige exercised control because he leads the Sea Organization, a religious order within Scientology. But the ‘Sea Org’ is not a corporate entity; it has no physical or legal existence. It is not incorporated or established pursuant to legal formalities. It has no constitution, charter or bylaws, and no formal or informal ecclesiastical, corporate, or other management structure. It has no directors, officers, managing agents, or other executives; no employees, staff members, or volunteers; no income; no disbursements, no bank accounts or other assets; no liabilities; no stationery; no office, home, address, or telephone number. It does not create or maintain any financial, personnel, or other records. It can neither give nor receive orders because it has no one to either give or receive them or to carry them out. It cannot sue or be sued. (MR1810-12 at ¶13.) The evidence Mrs. Rathbun has submitted fails to establish a prima facie basis for an alter ego finding, because none of it involves the defendants’ purported contacts relating to this suit, nor does any of it speak to the organizations’ current practices.”


  •  The Church of Scientology does not exist.
  • The Sea Org can neither give nor receive orders because it has no one to either give or receive them or to carry them out.
  • Captain Miscavige does not run the Church of Scientology.
  • Captain Miscavige’s rank is only an honorary title in a legally nonexistent religious order.


The only way any of this legal tissue of lies begins to make any possible sense is when considered in terms of L. Ron Hubbard’s words about the design and construction of the Church of Scientology:

“If anybody tried to attack a Scientology organization and pick it up and move it out of the perimeter or go over the hills with it today — this happened to us once — why, they would find themselves involved in the most confounded weird mass of legal — well, it is just like quicksand. Quicksand. It’s an interesting trick. Every time they shoot at you on the right side of a horse, you’re on the left side of the horse; and then they prove conclusively you’re on the left side of the horse, you prove conclusively that you’re on the right side of the horse. They go mad after a while. This is what the basic legal structure is.”

Despite its attempts at adroit and clever legal evasion, the true construction of the Church of Scientology is known. At present, Scientology Inc. rests upon the demented psyche and character of Captain David Miscavige and his cabal of wog lawyers. This is a marriage made in hell and one guaranteed to fail at a certain threshold.

Scientology Inc. is an IRS-enabled monster on a very short leash.

The leash may even become a noose under the right circumstances.

12 replies »

  1. “Captain David Miscavige cannot run a non-existent entity. Therefore, when the Church, OSA, and the Captain’s lawyers point out that Captain Miscavige does not run the “Church of Scientology” they are quite correct.”

    And neither was Bin Laden legally running Al-Qaeda. You don’t need to prove that a criminal syndicate is properly and legally set up to operate. That is ridiculous.

    What we need to prove is that criminal intent and criminal action has taken place. And we will.

    Thanks for your work.

  2. “The leash may even become a noose under the right circumstances” – That is a cruel tease ending oh wise sage. Are these “right circumstances” a combo of simultaneous lawsuits across the land, atrophying membership, incompetent management, free information and most importantly the brittle/self-destructive $cilon dogma itself? If I am missing something then tell us what we can to bring about these circumstances. I have a shovel, bucket, charcoal and an appetite for clams!

  3. flyonthewall, I’m just sayin’ tax exemption cuts both ways. It could become the rope with which the Church of Scientology hangs itself.

    I would add the old Wall Street aphorism: Pigs get fat, hogs get slaughtered.

  4. Apples and oranges.

    The US used the full application of military power to kill the religious terrorist Osama bin Laden, the mastermind of the 9/11 terrorist attack upon American.

    Miscavige is a much lower grade white-collar-criminal-cum-religious-terrorist.

    Miscavige is far more than a mere conman. He is a sophisticated white collar criminal who uses religious terrorism, fascism, brutality, and propaganda to enforce his financial con. He can do this because he has 501(c)3 status. Pull that prop out from under him and Miscavige would have been in Club Fed decades ago. Too bad the IRS didn’t get Miscavige in 1984 when they were first investigating him. The Agency’s instincts were correct back then.

    RICO may likely be that which is needed to effect his arrest and the loss of tax exempt status of the Churches of Scientology and their social betterment groups.

  5. Yes, I agree with your assessment. I too think along the lines of RICO and Tax Evasion/Fraud.

    And about the 1984 close call, I think the main target was Hubbard then, so Miscavige won’t be so lucky this time around.

    By the way, if it helps, here is a link to the IRS on How to Report Suspected Fraud:

    And Form 13909 to report misconduct of Tax-Exempt Organizations:

  6. I hear ya. It may be the pretense to use when/if some action is taken but I wouldn’t count on any govt agency taking the initiative any time soon. Co$ has done so much already to violate its tax-exempt status and all this has been documented.

    The question is – why no action so far when the govt has had plenty of documented reasons?

    1. Corruption (Justice and State dept specifically or Gold would have been raided).
    2. Low budgets for everything especially costly and insane litigation against Co$ .
    3. Maybe “they” see the writing is on the wall anyway and are just waiting for the implosion?Why break our budgets fighting them in court if we can just wait a bit longer and the church will kill itself. Then we just move in and mop up?

    If I was an IRS bureaucrat with a tight budget and have been bitten by Co$ before I would be watching the mess Co$ has put itself into and just bide my time for when they are the weakest and most vulnerable then pounce.

    How much more weak and vulnerable can they be? A few more lawsuits maybe? And please God make ’em wins this time!

  7. If the NAFC suit successfully ropes in Miscavige and the church it may strengthen a RICO case. Rathbun’s suit in TX would also go a long way I would think. If this is the case and the govt is waiting to see how these play out then it is indeed a sad state of affairs. Govt should not need to wait for private citizens to successfully sue in order to take action against a psycho-terrorist mafia cult.

  8. Thanks for the info. I keep reading in vain, hoping to make sense of the structure and what implications this has for people bringing suit and for the IRS, but see I will have to content myself with a slow reveal. Keep up the great work. I am sure there are legal and financial brains out there who know exactly what to do with this.

  9. then there can be a mutiny within, they can just declare him an SP and then fight in court over any legal control he has. at least trying to oust him can be a tactic used to force him to legally assert his control which he then couldn’t get away from.

  10. for decades big tobacco got away with murder, used lawyering to muck up case after case, but eventually all that led to the development of a road map to successfully defeat them.

    the gov will let you get away with a lot for a long time but they eventually get around to you. their tax free status may be revoked retro actively. once a little blood gets in the water and the IRS can see a way to seize all their assets, it will. they are just waiting for the cracks to get big enough. the IRS wants a Fail/Safe plan before they move. same with the FBI.

    all these little trickles eventually to turn into a torrent and every agency will want to join the feeding frenzy.

    it galls me that an organization such as scientology has operated for so long but that is a testament to how free the country still is, which obviously is a good thing. in a fascist state scientology would have been wiped out long ago.

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