The tax status of the Church of Scientology in the United States has been the subject of decades of controversy and litigation. Although the Church was initially partially exempted by the Internal Revenue Service (IRS) from paying federal income tax, its two principal entities in the US lost this exemption in 1957 and 1968. This was due to concerns that church funds were being used for the private gain of its founder L. Ron Hubbard (according to the IRS) or due to an international psychiatric conspiracy against Scientology (according to Scientology). In the course of a 37-year dispute with the IRS, the church was reported to have used or planned to employ blackmail, burglary, criminal conspiracy, eavesdropping, espionage, falsification of records, fraud, front groups, harassment, money smuggling, obstruction of audits, political and media campaigns, tax evasion, theft, investigations of individual IRS officials and the instigation of more than 2,500 lawsuits in its efforts to get its...