Divinity Atlas

Sacred Correspondences
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Scientologists' Deal With IRS: $12.5 Million

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Scientologists' Deal With IRS, $12.5 Million, published by The Seattle Times on 31 December 1997, is contemporary journalism reporting on the terms of the Church of Scientology's October 1993 closing agreement with the US Internal Revenue Service, under which the IRS granted the church tax exempt status. Its strength is that it is reporting from a mainstream daily newspaper published close to the events it describes, part of the substantial contemporaneous press record documenting the settlement. Its limit is that as a single newspaper article it reports one outlet's account of a settlement whose full terms were themselves initially confidential and became a subject of ongoing controversy and later investigative reporting, so a claim about the settlement's precise terms or the negotiations behind it should be checked against the fuller record rather than this one 1997 report alone.

Facts
Citation
Author
The Seattle Times
Publisher
The Seattle Times
Publication Year
1997
URL
https://archive.seattletimes.com/archive/19971231/2580963/scientologists-deal-with-irs-125-million
Source Type
journalism
Assessment
Reliability Tier
2
Published by The Seattle Times on 31 December 1997, mainstream daily newspaper reporting close to the events, a single contemporary news article rather than independent scholarship of the settlement, hence the middle tier.
Notes
Published 31 December 1997, on the terms of the October 1993 closing agreement.
Claims Backed By This Source (24 claims)

This source backs 24 claims across the atlas. As facts: 19 well-attested, 1 open question. As cited relationships: 1 connected. Plus 3 entities citing it as a general reference with no single fact or relationship attached.

Disposition By Topic

  • Open Questions, 9 claims: 7 well-attested, 1 connected, 1 general references.
  • Sources, 8 claims: 8 well-attested.
  • Articles, 4 claims: 3 well-attested, 1 general references.
  • New Religious Movements, 3 claims: 1 well-attested, 1 open question, 1 general references.
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