Home›Open Questions›Why did the Internal Revenue Service reverse its position and grant exemption in 1993?Open QuestionsWhy did the Internal Revenue Service reverse its position and grant exemption in 1993?Citation FormatsGeneral ReferenceGeneral Reference Citation TextDivinity Atlas. "Why did the Internal Revenue Service reverse its position and grant exemption in 1993?." Accessed August 30, 2026. https://dev-divinity.interactiveatlas.org/open-questions-index/why-did-the-internal-revenue-service-reverse-its-position-and-grant-exemption-in-1993.Copy General ReferenceAPA StyleAPA Style Citation TextDivinity Atlas. (n.d.). Why did the Internal Revenue Service reverse its position and grant exemption in 1993?. Retrieved August 30, 2026, from https://dev-divinity.interactiveatlas.org/open-questions-index/why-did-the-internal-revenue-service-reverse-its-position-and-grant-exemption-in-1993Copy APA StyleBibTeXBibTeX Citation Text@misc{divinityatlas-why-did-the-internal-revenue-service-rev, author = {Divinity Atlas}, title = {Why did the Internal Revenue Service reverse its position and grant exemption in 1993?}, year = {2026}, url = {https://dev-divinity.interactiveatlas.org/open-questions-index/why-did-the-internal-revenue-service-reverse-its-position-and-grant-exemption-in-1993}, note = {Accessed August 30, 2026} }Copy BibTeXOpen QuestionCross-Tradition ConnectionsSourcesComments (0)Reader Challenges (0 open reader challenges)Open QuestionThe closing agreement was not published by the agency and its reasoning has never been set out on the public record. Reporting in 1997 raised the question of how the reversal came about without settling it, and the agreement's own terms were reported rather than officially released.What would resolve this Release of the agency's internal deliberative record, or a completed freedom of information action producing the file behind the decision rather than the agreement alone.OpenTax law and administrative historyThe Seattle Times, Scientologists' Deal With IRS: $12.5 MillionCross-Tradition ConnectionsQuestion OnChurch of Scientology, New Religious Movements Well-attested Source Scientologists' Deal With IRS: $12.5 MillionThe Seattle Timestier 2SourcesScientologists' Deal With IRS: $12.5 Milliontier 2The Seattle Times, The Seattle Times, 1997View the SourceComments (0)No comments yet. Be the first to share a thought.Sign in to join the discussion.Reader Challenges (0 open reader challenges)No disputes yet. Spotted an error or a better source? Open the first one.Sign in to dispute this or suggest a correction.View At A Past YearThe atlas records no dated fact of its own for this entry, so there is no other year to choose.Show This Year