Editing David Miscavige (section)

=== Relationship with the IRS ===
{{main article|Tax status of Scientology in the United States}}
In 1991, Miscavige, together with [[Marty Rathbun]], visited the [[Internal Revenue Service]] (IRS) headquarters in Washington, D.C. to arrange a meeting with [[Commissioner of Internal Revenue|Commissioner]] [[Fred T. Goldberg, Jr.]] For more than two decades, the IRS had refused to recognize Scientology as a nonprofit charitable organization. Before this meeting, Scientology had filed more than fifty lawsuits against the IRS and, according to ''[[The New York Times]]'':

{{blockquote|Scientology's lawyers hired private investigators to dig into the private lives of IRS officials and to conduct surveillance operations to uncover potential vulnerabilities... [and] taken documents from an I.R.S. conference and sent them to church officials and created a phony news bureau in Washington to gather information on church critics. The church also financed an organization of I.R.S. whistle-blowers that attacked the agency publicly.<ref name="query.nytimes">{{cite news |first=Douglas |last=Frantz |title=Scientology's Puzzling Journey From Tax Rebel to Tax Exempt |url=https://www.nytimes.com/1997/03/09/us/scientology-s-puzzling-journey-from-tax-rebel-to-tax-exempt.html |work=[[The New York Times]] |date=March 9, 1997 |archive-url=https://web.archive.org/web/20230110012741/https://www.nytimes.com/1997/03/09/us/scientology-s-puzzling-journey-from-tax-rebel-to-tax-exempt.html |archive-date=January 10, 2023 |url-access=subscription |access-date=January 22, 2008}}</ref>
}}

At the meeting with Goldberg, Miscavige offered to cease Scientology's suits against the IRS in exchange for [[tax exemption]]s.<ref name="query.nytimes" /> This led to a two-year negotiating process, in which IRS tax analysts were ordered to ignore the substantive issues because they had been resolved prior to review. In 1992 Scientology was granted recognition as a nonprofit organization in the U.S., which creates a tax exemption for the Church of Scientology International and its subsidiaries, and tax deductions for those who contribute to their programs.<ref name="query.nytimes" /> 

[[Scientology officials]] and the IRS later issued a statement that the ruling was based on a two-year inquiry and voluminous documents that, they said, showed the organization was qualified for the exemptions.<ref name="query.nytimes" /> To announce the settlement with the IRS, Miscavige gathered a reported 10,000 members of Scientology in the [[Los Angeles Memorial Sports Arena]], where he delivered a two-and-a-half-hour address and proclaimed, "The war is over!"<ref name="query.nytimes" /> The crowd gave Miscavige an ovation that lasted more than ten minutes.{{r|sptimes1998}}