Fred Goldberg | |
---|---|
Commissioner of Internal Revenue | |
In office July 5, 1989 –February 2, 1992 | |
President | George H. W. Bush |
Preceded by | Michael Murphy |
Succeeded by | Shirley D. Peterson |
Personal details | |
Born | October 15,1947 |
Education | Yale University (BA,JD) |
Fred T. Goldberg Jr. (born October 15,1947) is an American tax lawyer who has served in high-ranking positions in the United States Government,including holding the position of Commissioner of Internal Revenue. [1]
Goldberg graduated from Yale University with a Bachelor's degree in 1969. After obtaining his B.A.,he was a special assistant at the Office of Economic Opportunity. In 1971,he accepted a position as an Assistant Dean for Yale's Calhoun College and served as an instructor in political science and economics at Yale. He held these positions until 1973,when he completed his Juris Doctor degree at Yale Law School.
After completing his J.D.,was hired as an associate with the firm Latham,Watkins,and Hills. He was named as a partner in the firm in 1981. He served with the firm until 1984.
From 1982 to 1986,Goldberg served at the Internal Revenue Service:
In 1989,Goldberg was selected to be the Commissioner of the IRS. He held that position until 1992,when he was chosen as Assistant Secretary for Tax Policy in the United States Department of the Treasury. He currently resides in Bethesda,Maryland with his family and is a partner in the office of Skadden,Arps,Slate,Meagher &Flom.
Allegedly,Scientology officials,including Church leader David Miscavige arrived at his office without an appointment one day to petition for relief. [2] [3] The meeting was not listed on Goldberg's appointment calendar,which was obtained by The New York Times through the Freedom of Information Act (FOIA).[ citation needed ]
While details are not known,it was under Goldberg's administration that the long running IRS/Scientology legal conflict ended, [4] though it took two years (under two other Commissioners) to work out the details. [5] Scientology received a unique tax exemption in 1993 and the IRS has refused to release the agreement,even after a FOIA request by The New York Times and when requested by the court in the Sklar case. [6] [7] (A draft version of the agreement was leaked to the WSJ and published late in 1997.) [8]
In early 2002,Judge Silverman,of the United States Court of Appeals for the Ninth Circuit wrote the following:
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 lawsuit to stop that policy. The remedy is not to require the IRS to let others claim the improper deduction,too. [9]
The Church of Scientology has been involved in numerous court disputes across the world. In some cases,when the Church has initiated the dispute,questions have been raised as to its motives. The Church of Scientology says that its use of the legal system is necessary to protect its intellectual property and its right to freedom of religion. Critics say that most of the organization's legal claims are designed to harass those who criticize it and its manipulative business practices.
Since its inception in 1954,the Church of Scientology has been involved in a number of controversies,including its stance on psychiatry,Scientology's legitimacy as a religion,the Church's aggressive attitude in dealing with its perceived enemies and critics,allegations of mistreatment of members,and predatory financial practices;for example,the high cost of religious training:191 and perceived exploitative practices. When mainstream media outlets have reported alleged abuses,representatives of the church have tended to deny such allegations.
Skadden,Arps,Slate,Meagher &Flom LLP and Affiliates,typically shortened to Skadden,is an American multinational law firm headquartered in New York City. The company is known for its work on company mergers and takeovers.
The Religious Technology Center (RTC) is an American non-profit corporation that was founded in 1982 by the Church of Scientology to control and oversee the use of all of the trademarks,symbols and texts of Scientology and Dianetics. Although RTC controls their use,those works are owned by another corporation,the Church of Spiritual Technology which is doing business as L. Ron Hubbard Library,registered in Los Angeles County,California.
Operation Snow White was a criminal conspiracy by the Church of Scientology during the 1970s to purge unfavorable records about Scientology and its founder,L. Ron Hubbard. This project included a series of infiltrations into and thefts from 136 government agencies,foreign embassies and consulates,as well as private organizations critical of Scientology,carried out by Church members in more than 30 countries. It was one of the largest infiltrations of the United States government in history,with up to 5,000 covert agents. This operation also exposed the Scientology plot "Operation Freakout",because Operation Snow White was the case that initiated the U.S. government's investigation of the Church.
David Miscavige is the second and current leader of the Church of Scientology. His official title within the organization is Chairman of the Board of the Religious Technology Center (RTC),a corporation that controls the trademarks and copyrights of Dianetics and Scientology. He is also referred to within the Scientology organization as "DM","C.O.B." or "Captain of the Sea Org".
Mark C. "Marty" Rathbun is a former senior executive of the Church of Scientology who last held the post of Inspector General of the Religious Technology Center (RTC),the organization that is responsible for the protection and enforcement of all Dianetics and Scientology copyrights and trademarks.
The Church of Spiritual Technology (CST) is a California 501(c)(3) non-profit corporation,incorporated in 1982,which owns all the copyrights of the estate of L. Ron Hubbard and licenses their use. CST does business as L. Ron Hubbard Library.
Timothy Bowles is an American attorney who served as general legal counsel for the Church of Scientology International for eight years. In addition to his legal practice,he also serves as the executive director of Youth for Human Rights International,is a Commissioner on the Board of Advisors of the Citizens Commission on Human Rights and has helped establish other social organizations sponsored by the Church of Scientology,including Narconon and Applied Scholastics.
Freedom is a magazine published by the Church of Scientology since 1968. The magazine describes its focus as "Investigative Reporting in the Public Interest." A frequent topic is psychiatry,which Scientology strongly opposes.
This is a Timeline of Scientology,particularly its foundation and development by author L. Ron Hubbard as well as general publications,articles,books and other milestones.
Recognition of Scientology and the Church of Scientology varies from country to country with respect to state recognition for religious status,charitable status,or tax exempt status. The Church of Scientology frequently pursues litigation to obtain state recognition.
Hernandez v. Commissioner,490 U.S. 680 (1989),is a decision of the United States Supreme Court relating to the Internal Revenue Code §170 charitable contribution deduction.
The Church of Scientology has operated in Germany since 1970. German authorities estimate that there are 3,500 active Scientologists in Germany as of 2019. The Church of Scientology gives a membership figure of around 12,000. The Church of Scientology has encountered particular antagonism from the German press and government and occupies a precarious legal,social and cultural position in Germany.
Scientology was founded in the United States by science fiction author L. Ron Hubbard and is now practiced in many other countries.
Kendrick Lichty Moxon is an American Scientology official and an attorney with the law firm Moxon &Kobrin. He practices in Los Angeles,California,and is a lead counsel for the Church of Scientology. Moxon received a B.A. from American University in 1972,and a J.D. degree from George Mason University in 1981. He was admitted to the Washington,D.C.,bar association in 1984,and the State Bar of California in 1987. Moxon's early work for the Church of Scientology involved legal affairs,and he also held the title of "reverend". He worked out of the Scientology intelligence agency known as the Guardian's Office (GO),and was named as an unindicted co-conspirator after the Federal Bureau of Investigation's investigation into criminal activities by Scientology operatives called "Operation Snow White". An evidence stipulation in the case signed by both parties stated he had provided false handwriting samples to the FBI;Moxon has since said that he did not "knowingly supply" false handwriting samples.
The "New Cult Awareness Network" is an organization that provides information about cults,and is owned and operated by associates of the Church of Scientology,itself categorized in many countries as a cult. It was formed in 1996,with the name purchased from the now defunct Cult Awareness Network,an organization that provided information on groups it considered to be cults,and that strongly opposed Scientology.
The Church of Scientology International (CSI) is a California 501(c)(3) non-profit corporation. Within the worldwide network of Scientology corporations and entities,CSI is officially referred to as the "mother church" of the Church of Scientology.
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 of Scientology was initially partially exempted by the Internal Revenue Service (IRS) from paying federal income tax,its two principal entities in the United States lost this exemption in 1957 and 1968. This action was taken because of concerns that church funds were being used for the private gain of its founder L. Ron Hubbard or due to an international psychiatric conspiracy against Scientology.