Subj: Extra: "Couple Lose Bid for Tax Refund Tied To Tuition."

GRAHAM E. BERRY

3384 McLaughlin Avenue
Los Angeles, CA 90066
Phone: (310) 745-3771
Fax: (310) 745-3772
grahameb@aol.com
January 30, 2002

By Fax and Federal Express.

Hon. John Ashcroft
U.S. Attorney General
U.S. Department of Justice
950 Pennsylvania Avenue, NW
Washington, DC 20530-0001

Honorable Attorney General:

I respectfully submitted the following information to your office for immediate action by letter dated January 21, 2002:

(1) Criminal Complaint;

(2) Civil Rights Complaint;

(3) Hate Crimes Complaint;

(4) Fraud Complaint;

(5) Request For Investigation;

(6) Request For Grand Jury Proceedings and Criminal Prosecution; against, inter alia, Church of Scientology International, David Miscavige, Mark "Marty" Rathbun, Michael Rinder, Lyn Farny, Eugene M. Ingram, Kendrick L. Moxon, Elliot Abelson, Donald R. Wager, Ava Paquette, Michael Hurtado and Miguel Hurtado; and

(7) Request for investigation of apparent public corruption: involving, inter alia, certain employees of the Los Angeles and Riverside District Attorney's offices, the Los Angeles City Attorney's Office and the State Bar in California including but not limited to Gerald Chaleff, Esq., of Los Angeles, CA; Robert Schwartz, Esq., of Riverside County, California; Elliot J. Abelson, Esq., of Los Angeles, California; Samuel D. Rosen, Esq., of New York and New Jersey; Gerald Feffer, Esq., of Washington, DC; Kendrick L. Moxon, Esq., of Los Angeles, California and Clearwater, Florida; Eugene Ingram of Los Angeles, California; Fred T. Goldberg, Esq., of Washington, DC., Margaret Milner Richardson, Esq., of Washington, DC; David Miscavige of Hemet and Los Angeles, California; Mark ("Marty") Rathbun of Los Angeles and Hemet, California and Clearwater, Florida; Michael Rinder of Los Angeles and Hemet, California and Clearwater, Florida; Donald R. Wager, Esq., of Los Angeles, California and Hon. Alexander Williams, III of Los Angeles, California.

I have received no acknowledgement or response from your office. However, this morning the Los Angeles Times published the enclosed news report of a January 29, 2002, Ninth Circuit Court of Appeals decision regarding the Church of Scientology's 1993 receipt of full tax-exempt status from the I.R.S. A copy of the relevant Ninth Circuit opinion is also enclosed. I address the apparent illegal circumstances and preferential impact of the 1993 and 1999, Scientology tax exemption matter in my January 21, 2002, letter to you at pages 9, 10, 12, 21, 24, 35, 49, 80, 83, 88-90, 95, 102, 110, 112-117, 130 and 133. For ease of reference, my January 21, 2002, letter to you can be located on the Internet at:

http://www.lermanet.com/reference/GrahamBerry/criminalcomplaint.htm
http://holysmoke.org/cos/docs/gb-ashcroft-complaint.htm
http://www.freedomofmind.com/groups/scientology/scientology.asp

In light of the contents of those pages in particular, the January 29, 2002 Ninth Circuit's decision in Sklar v. Internal Revenue Service should be of great interest to the General Accounting Office, the current Administration, the Congress and the media.

In Sklar, the Ninth Circuit effectively agreed with those who have previously argued that the Clinton Administration could not respond to blackmail, extortion and corruption by unilaterally over-ruling the U.S. Supreme Court decision in Hernandez v. Commissioner, 490 U.S. 680, 104 l. Ed. 2d 766, 106 S. Ct. 2136 (1989). In Hernandez the Supreme Court held, in essence, that Scientologists could not deduct payments for their religious practice of "auditing". A practice wherein Scientologists pay prescribed sums of money (fixed donations) and in return receive something in kind just as the Sklar's received religious education in return for what they alleged were charitable contributions to a tax-exempt religious organization. See generally: http://www.lermanet.com/cos/pattinson1.htm (paragraphs 262-283).

The Church of Scientology, acting through lawyers such as Williams & Connolly partner Gerald Feffer and Church of Scientology in-house lawyer Kendrick Moxon, responded to the Hernandez decision with the outrageous conduct that I describe in my January 21, 2002, letter as indicated above. Interestingly, the IRS-Scientology Closing Agreement provides that the post-Hernandez unlawful Scientology auditing deductions shall only be available to Church of Scientology taxpayers. The Ninth Circuit in Sklar has now held that the IRS-Church of Scientology Closing Agreement "facially discriminates among religions ... as this tax deduction is available only to members of the Church of Scientology." (emphasis added) The separate concurring decision of Judge Silverman commented that the issue was the lawful deductibly of religious contributions and "... not whether members of the Church of Scientology have become the IRS's chosen people. ... If the IRS does, in fact, give preferential treatment to members of the Church of Scientology -- allowing them a special right to claim deductions that are contrary to law and rightly disallowed to everybody else -- then the proper course of action is a law suit to put a stop to that policy. The remedy is not to require the IRS to let others claim the same improper deduction, too." (footnotes omitted)

Among other things, these improper deductions were part of the reason for the seven-year long Church of Scientology R.I.C.O. enterprise against me which, among other things, I have requested you to investigate and prosecute. See generally, my January 21, 2002, letter to you, pages 1 and 130. Not only was the R.I.C.O. enterprise commenced to silence me on these tax matters, but subsequent tax-exempt monies have also funded it. Those tax-exempt monies were the product of fraud upon the IRS and are now used to continue that fraud upon both the IRS and the courts. See generally, my January 21, 2002, letter to you, pages 10-11,18-20, 22, 24-86. The Church of Scientology R.I.C.O., terror and "psycho-terror" enterprise against me largely confines me to the relative security of my residence utterly devoid of future prospects. I look to your office to take the appropriate action for the reasons, in part, that are set forth on pages 75 - 86 of my January 21, 2002, letter to you.

Mr. Attorney General, for the sake of my own freedom from continuing fear, and for the sake of freedom from fear of so many other victims of the Church of Scientology, I urge your office to act upon my information, requests for immediate action and criminal complaints, etc., without further delay. I am in possession and/or control of extensive written, audio and visual evidence of what I have submitted in my January 21, 2002, letter. I await a request to provide that evidence and other material to representatives of the Department of Justice and/or the FBI.

Sincerely,

Graham E. Berry