III. The Conspiracy to Intercept Oral Communications, Burglarize and Steal, and the Substantive Acts Committed Pursuant Thereto.

On November 21, 1973, Jane Kember, the Guardian World-Wide (Guardian W/W) wrote a letter to the Temporary Deputy Guardian U.S. (T/D/Guardian US) Henning Heldt "Re Interpol Washington." (See Government Exhibit No. 26

[Government Exhibit No. 2, as well as all documents marked Government Exhibits No. 3 to 30, 32-60, 62-96, 103-105, 107-112, 114-185, 187-188, 210-213, 216, 219 seized by agents of the Federal Bureau of Investigation from two Guardian's Office locations known as the Fifield Manor and the Cedars Complex in Los Angeles, California, pursuant to lawful United States Magistrate search warrants executed July 7, 1977. Government Exhibit No. 2 was seized by Special Agent Lawrence W. Cross from a file cabinet in the office of the defendant Willardson at the Cedars Complex.] at page 3, et seq.)

In that handwritten letter, she informed the defendant Henning Heldt that the Guardian's Office has "some documents, illegally obtained, that indicate Interpol Washington was in touch with Interpol Paris, London, Melbourne, Ottawa and Lomba Malawi." (Emphasis added.) She added at page two of that letter that "we now know that Washington D.C. has police files on LRH, and if the reference is correct, Interpol Washington has a file on LRH as well." She then directed that "[I]t is important that we get cracking and obtain these files and I leave you to work out how." Attached to that letter were a number of Interpol documents. In his three and one half years as an official of the Guardian's Office, including serving as the highest official of the Information Bureau in the District of Columbia and the national Secretary of the Information Bureau in the United States, Mr. Meisner met and exchanged communications with Ms. Kember. He has also seen numerous communications from her to other Guardian's Office officials. Based on that experience, Mr. Meisner became familiar with her handwriting. He recognizes the handwriting in the above-mentioned letter as that of Jane Kember. Mr. Meisner also recognizes the routing in the upper left-hand corner, or page three to be in accordance with the required routing procedures of the Guardians Office.

[Kathryn E. Hirsch, another former official of the Church of Scientology, held many positions in that organization both in Los Angeles, California, and in the United Kingdom at East Grinstead, Sussex. From December 1972 until March 1973 and from June 1973 until September, 1973, she worked at the World-Wide headquarters of the Guardian's Office of Scientology at St. Hill Manor, East Grinstead, Sussex, in Great Britain. During that period she held the position of Finance Actions Director World-Wide and had personal contact with the Guardian World-Wide, Jane Kember. She repeatedly witnessed Ms. Kember sign her name and written memoranda and exchanged handwritten correspondence with her. Furthermore, as Finance Director, World-Wide she was responsible for keeping financial records or all Scientology organizations throughout the world and was also custodian of signatory cards for all bank accounts of these organizations. Each member was one or four persons in the Church of Scientology who was a signatory for each Scientology bank account. As a result of her, position, Ms. Hirsch became intimately familiar with and able to identify Ms. Kember's handwriting. Ms. Hirsch recognizes the handwriting on Government Exhibit No. 2, pages three and four as that of Ms. Kember. She also recognizes the routing in the upper, left-hand corner of page three to be in accordance with the routing procedure required by the Guardian's Office.]

Government Exhibit No. 2, pages one and two, is a letter signed "Henning" addressed to "Dear Dick" dated 29 April 1975, referring specifically to the November 21, 1973 order of Jane Kember which, the letter indicated, was attached to it.

The letter concluded "while Legal is doing FOI [Freedom of Information Act] actions to obtain these (documents), please have B-1 [Information Bureau-Bureau 1] obtain them (the Legal route is at best lengthy.)" According to the routing portion located on the upper left hand corner of the document the letter was sent by the Deputy Guardian U.S. (DG US) , the defendant Henning Heldt, to the DC Info US, the defendant Richard Weigand. Next to the abbreviation "DG Info US" are the initials "DW" of the defendant Richard [Dick] Weigand. Mr. Meisner identifies the signature and handwritten entry on page two of Government Exhibit No. 2 as the handwriting of the defendant Henning Heldt. The Government's handwriting analysis expert, Mr. James Miller, positively concludes that both the signature and the three-line handwritten note on page two of that document is in the handwriting of the defendant Heldt.

In July 1974 the defendant Duke Snider, who was at the time Deputy Guardian for Information in the United States, sent a written order to Michael Meisner, the Assistant Guardian for Information in the District of Columbia. That order referred to Jane Kember's outstanding order to obtain Interpol files regarding Scientology from District of Columbia Interpol offices. The Snider order directed Mr. Meisner to prepare a "project" to obtain all these Interpol files. Pursuant to that directive, Mr. Geiser, drafted such a "project" and sent it to the defendant Snider in Los Angeles for laws approval. The "project" called for the infiltration of the Interpol National Central Bureau for the United States, then located in the United States Department of the Treasury main building in Washington, D.C., in order to obtain all files regarding, or, referring to, Scientology and its founder L. Ron Hubbard The defendant Snider acknowledged the receipt of that "project," and by return mail approved its issuance. Mr. Meisner thereafter assigned the "project" to the defendant Mitchell Hermann, who was then Branch I Director in the District of Columbia Information Bureau. The Interpol files required to be obtained by Ms. Kember's outstanding order of November 21, 1973 (Government Exhibit No. 2) and Mr. Snider's order of July 1974, were not taken, however, until the burglaries of the office of Assistant United States Attorney Nathan Dodell in the United States Courthouse for the District of Columbia in May 1976. In a 2 May 1975 letter to Henning Heldt, the DG US, appearing on the last page of Government Exhibit No. 2, the defendant Richard Weigand stated that as of that date the order requiring the obtaining of the "IP" [Interpol] DC files hasn't begun yet". Mr. Meisner identifies the signature "Dick" as having been made by the defendant Weigand.

A. The Order to Infiltrate the Internal Revenue Service in Washington, D.C.

In the late summer of 1974, the defendant Cindy Raymond, who then held the position of Collections Officer in the US Information Bureau in Los Angeles, California, sent a directive to Michael Meisner ordering him to recruit a loyal Scientologist to be placed as a covert agent at Internal Revenue Service in Washington, D.C. That covert operative was to obtain employment with the Internal Revenue Service for the purpose of taking from that agency all documents which dealt with Scientology, including those concerning pending litigation initiated by Scientology against the United States Government. Mr. Meisner discussed the recruiting of that covert operative with the defendant Raymond on at least a weekly basis for three to four weeks.

[Mr. Meisner had repeated and extensive dealings with the defendant Raymond who was one of his superiors in Los Angeles; he had with her on several occasions and had become able to identify her voice. ]

As a result of the directive which he received from Ms. Raymond and the discussions with her, Mr. Meisner and the defendant Mitchell Hermann proceeded to interview Scientologists as prospective agents for the IRS infiltration. The efforts of Messrs. Meisner and Hermann proved futile however, and the defendants Raymond in September, 1974 informed Mr. Meisner that she had selected defendant Gerald Bennett Wolfe to infiltrate the IRS on behalf of the Church of Scientology. Mr. Wolfe arrived in the District of Columbia in October 1974, and eventually obtained employment at the IRS on November 18, 1974, as a clerk typist.

Government Exhibit Nos. 3 [Government Exhibit No. 3 was seized by Special Agent James R. Kramarsic from a file cabinet in the office of the defendant Heldt at Fifield Manor] and 4 [Government Exhibit No. 4 was seized by Special Agent Robert H. Claudius from a file cabinet in Room 5 at the Cedars Complex] are virtually identical copies of Guardian Order 1361 issued 21 October 1974.

Mr. Meisner and Ms. Hirsch state that the document in question was issued by the Guardian World-Wide Jane Kember in accordance with required Guardian Office procedure for the issuance of Guardian Orders.

[A "Guardian Order" (later called "Guardian Program Order") is an official order directing the implementation of a program, outlining its purpose, the "ideal scene" which its implementation is to create, and the various targets which have to be put into effect. It also designates the official and bureau responsible for carrying out, the particular target(s). Only L. Ron Hubbard, Mary Sue Hubbard and Jane Kember have authority to issue Guardian Orders. While such orders may be drafted and proposed by other high officials, they may be issued only by one of the above-mentioned three individuals.]

Ms. Hirsch identifies the initials which appear at the lower, left-hand of page ten on each exhibit as those of Lexie Ramirez (Ms. Kember's secretary at the time). Furthermore, Mr. Meisner states that certain targets (target number 10, 16 and 17 located at page nine of Government Exhibit Nos. 3 and 4), were specifically assigned to him to carry out in the District of Columbia.

These targets were as follows:

10. Immediately get an agent into DC IRS to obtain files on LRH. Scientology, etc. in the Chief Council's [sic] office, the Special Services staff, the intelligence division, Audit Division, and any other areas.

16. Collect data on the Justice Dept. Tax Division for the org board, the current terminals, and the people handling Scientology.

17. When the correct areas are isolated, infiltrate and get the files.

The entry at the end of each target, and connected to it by a straight line, refers to the bureau and official whose task it is to achieve that particular target. Guardian Order 1361 (generally known as GO 1361) also called for the placing of "an agent, trustworthy and well grooved in, to infiltrate the IRS LA office" (target 2). That "agent" was "to obtain any files on LRH, Scientology", etc. from both the Intelligence Division (target 3) and the Audit Division (target 4) of the Los Angeles IRS Office. It also called for the location (target 20) and infiltration (target 22) of the IRS London Office in order to "obtain all documents" (target 22).

[On or about March 3, 1976, U.S. Directorate Secretary World-Wide Michael Taylor informed the defendant Willarson that the IRS London targets had been "handled." See the hand- written notation at the lower left hand side of Government Exhibit No. 56E. Mr. Meisner identifies the "Greg" signature at the end of the letter and the initials "GW" next to the title "Natl Sec US B1" in the routing as having been made by the defendant Willardson.]

Guardian Order 1361 directed that once documents had been obtained clandestinely, the designated bureau and official would create "suitable cover" to disguise the manner in which "the data was obtained" so that they may be released to "PR [Public Relations] for dead agenting," that is, for possible use in impeaching those perceived as enemies of Scientology.

The defendant Cindy Raymond repeatedly discussed GO 1361 and its various targets with Mr. Meisner over a period of two years. Indeed, defendants Henning Heldt, Duke Snider, Richard Weigand, Gregory Willardson, Mitchell Hermann, and Gerald Bennett Wolfe also discussed on many occasions with Mr. Meisner the actual implementation of GO 1361. in the District of Columbia. These conversations occurred both in person, in writing and by telephone. Those in person took place in Washington, D.C., and Los Angeles, California, and are discussed at length infra. At all times these seven defendants expressed their agreement with, and total understanding of, the targets within GO 1361, a number of which involved the infiltration of Government offices and the theft of government documents and photocopies thereof as called for by targets 10, 16 and 17.

B. The Bugging of the IRS Chief Counsel's Conference Room on November 1, 1974

A few days before November 1, 1974, Don Alverzo, who held the position or Deputy Information Branch I Director US tele- phoned Mr. Meisner from Los Angeles, California, to inform him that he was coming to the District of Columbia to place an electronic bugging device in the Chief Counsel's conference room at the Internal Revenue Service where a major meeting concerning Scientology was to be held.

On October 30, 1974, Mr. Meisner met Mr. Alverzo at the Guardian's Office located at 2125 S Street, Northwest, in the District of Columbia. Also present at this meeting were the defendants Mitchell Hermann and Bruce Ullman who held the position of Information Branch II Director in the District of Columbia. Alverzo showed Meisner the bugging device which he had brought with him from Los Angeles. One of the items Alverzo had was a multiple electric outlet containing a transmitting device. In the late afternoon of October 30 Mr. Meisner and the defendant Mitchell Hermann entered the main IRS building located at 1111 Constitution Avenue, northwest, for the purpose of locating the conference room of the Chief Counsel's office where the meeting was to be held on November 1, 1974 .

[The Guardian's Office had received notification that such a meeting was to be held through attorneys who represented the Church of Scientology in their pending lawsuit regarding the tax exempt status of some churches of Scientology.]

On November 1, 1974, because of other pressing business Mr. Meisner did not accompany Mr. Alverzo during the IRS bugging. However, on the evening of November 1, 1974 subsequent to the IRS conference, Meisner met with the defendant Mitchell Hermann who described to him what had taken place. The defendant Hermann told Mr. Meisner that he had entered the main IRS building on the morning of November 1, 1974, gone to the conference room, where the meeting was to be held and placed the bugging device in a wall socket in that room. The room was located on the fourth floor of the Internal Revenue Service main building in Washington D.C. and faced the driveway of the Smithsonian Institution Museum of History and Technology on Constitution Avenue Northwest. [In fact, that conference room was actually located there on November 1, 1974.]

Thereafter, Hermann left the building and waited in a car in the driveway of the museum with Don Alverzo and Carla Moxon (the Assistant Guardian Communicator (Secretary) in the District of Columbia) and overheard and taped the entire meeting over the FM radio of the car. Following the conclusion of the meeting, the defendant Hermann reentered the IRS building, removed the bugging equipment from the conference room and took various papers, including the agenda for the meeting, which had been left by the participants. He showed these items to Mr. Meisner. Soon afterwards Alverzo returned to Los Angeles. He took with him the bugging device, and the tape recording of the meeting.

During the lawful execution of United States Magistrate search warrants upon premises of the Church of Scientology of California known as the Cedars Complex on July 8, 1977 Federal Bureau of Investigation Special Agent Eusebic Benavidez seized a black suitcase containing electronic bugging devices from the office of the defendant Gregory Willardson. These included Exhibits 190 to 194. See photograph marked Government Exhibit No. 217 appended hereto.

Federal Bureau of Investigation Agent James O. Davis, assigned to the laboratory at FBI headquarters and an expert on electronic bugging devices, concludes that Government Exhibit No. 190 is an FM radio monitor; Government Exhibit No. 191 is an electronic device in a gold colored box which he found to be "a miniature transmitter primarily used for the surreptitious interception or oral communications"; and Government Exhibit No. 192 is a battery connection which he concluded was a "miniature frequency modulated radio transmitter."

Agent Davis also finds that Exhibit No. 193 is a telephone resonator which he describes as a "transmitter unit from a standard phone handset." It also allows one to use a standard FM radio to monitor phone conversation. Government Exhibit 194 is a wall receptacle which Agent Davis states is a "miniature frequency modulated radio transmitter concealed in a standard three-plug wall receptacle," and which would allow the user to employ a standard FM radio for monitoring purposes. Agent Davis concludes that in his opinion all these items are "primarily used for the surreptitious interception of oral communications."

Governnent Exhibit No. 5 is a November 1, 1974 letter, entitled "Re: IRS Top Planning Session," from the defendant Duke Snider who was then, as reflected by the routing on the upper left hand side of the first page, the DG Info US. to Mo Budlong, the DG Info World-Wide. The letter is sent via a number of other individuals. A copy was also sent, according to the routing on the upper portion of the first page, to CSG, the defendant Mary Sue Hubbard. Mr. Meisner states that the routing conforms to the standard routing requirements of the Guardian Office and indicates that it was sent by the defendant Snider to Mr. Budlong. Handwriting expert, James Miller, concludes that it is probable that the handwritten notations "Top Planning Session" in the title of the letter and the one on the second page or the document are in the handwriting of the defendant Duke Snider. Mr. Meisner himself recognizes that handwriting to be that of the defendant Duke Snider.

The letter stated that "[t]oday we gained access to the top level IRS planning conference on what to do about Scientology. This was done electronically so we don't know exactly who was present but we have a fair estimate. Legal had told us several weeks ago that there was to be a big IRS Pow Wow on what to do about us on 1 Nov. . . . " The letter further stated that the meeting was held in IRS Chief Counsel's conference room and that the participants discussed some of the matters which were taken up at the meeting.

In the letter, the defendant Snider stated that he "will probably be able to got more data as to who attended when our missionaire [A missionaire is a person sent to a certain location with specific mission orders to carry out -- in this case Mr. Alverzo.] gets back from DC. All the data we have at present came by phone.''

Government Exhibits Nos. 6 and 187 are coded transcripts of the bugged IRS meeting of November 1, 1974. Government Exhibit No. 6 is a summary of the meeting. Mr. Meisner identifies Government Exhibit No. 6 by the routing in the upper left-hand and right-hand sides of the first page. As reflected in its routing, it was sent by the then DG Info US, the defendant Snider, to the DG Info World-Wide, Mo Budlong, via. the DG US, the defendant Henning Heldt and the Guardian World-Wide, Jane Kember, with a copy to CSG, the defendant Mary Sue Hubbard.

Government Exhibit Nos. 7A and 7B are code Jade. The handwritten entries on page two of Government Exhibit No. 7B, indicated that this was a code which is to be used for correspondence between the United States Office and the World-Wide Guardian's Office among others. Code Jade was not to be used with "outer-orgs" meaning local Guardian's Offices. Government Exhibits Nos. 6, 7 and 187 were seized on July 8, 1977, in Los Angeles, California, by Federal Bureau of Investigation Special Agent Eusebio Benavidez pursuant to the Court-authorized search warrant described in footnote six, supra, from a file cabinet in the office of Gregory Willardson in the Cedars Complex. Federal Bureau of Investigation Special Agent Arthur R. Eberhardt, a Federal Bureau of Investigation cryptanalyst examined Government Exhibits Nos. 6 and 187 and concludes that they were coded texts each utilizing two different methods of substitution codes.

One method is a "digital code" which uses the substitution of digits 10 through 99 for the various letters of the alphabet, thereby allowing the author to sub-stitute a variety of digits for any given plaintext letter The other method is a "literal code" which involves the substitution of letters or a word or words. Encoded letters have only one plaintext value and retain the same value at all times. Agent Eberhardt also analyzed Government Exhibit Nos. 7A and 7B and concludes that code Jade as set forth in these exhibits was the code used It-Iri prepare the marked Government Exhibit Nos. 6 and 187. Using code Jade (Government Exhibits 7A and 7B) Agent Eberhardt decoded Government Exhibits 6 and 187. He did so by writing above all coded items its decoded meaning.

Thus Government Exhibit 6 as decoded is Government Exhibit 210 and Government Exhibit 187 as decoded is Government Exhibit 211. These exhibits are transcripts of the bugged meeting held in the IRS Chief Counsel's conference room on November 1, 1974. Government Exhibit 210 is a summary of that transcript and Government Exhibit 211 is the full transcript. At the bottom of page six and at the top of page seven of Government Exhibit 210 the defendant Snider wrote to his superior Mo Budlong that "[w]e must be careful with this transcript as even in the distant future in the hands of the enemy the repercussions would be great. There are new laws on this federally and a strong post-Watergate Judicial climate." Thus, the Duke Snider, himself recognized in this letter the criminal implications of the bugging of the IRS meeting on November 1, 1971.

On November 1, 1971, Mr. Lewis Hubbard, was employed by the Office of the Chief Counsel of the Internal Revenue Service at 1111 Constitution Avenue, Northwest, and on that date attended a meeting in the Chief Counsel's conference room. Numerous other high officials of the IRS attended this meeting. Mr. Hubbard states that the IRS held the November 1, 1974 conference to discuss pending legal actions involving the various churches Of Scientology and to establish general guidelines for determination on what constituted a "religious institution" entitled to exemption from taxation under the Internal Revenue Code.

Mr. Hubbard has produced from his files a lengthy pre-conference memorandum which he prepared at the request of the Chief Counsel in order to brief all persons who were to attend the November 1, 1974 conference regarding the topics to be discussed (Government Exhibit No. 208). He has also produced a post-conference memorandum which he prepared following the conclusion of the November 1, 1974 conference and which outlines the matters discussed at that conference (Government Exhibit No. 209). A comparison of these two exhibits with Government Exhibits Nos. 210 and 211, (the FBI decodes of Government Exhibits Nos. 6 and 187 respectively seized from the offices of the defendant Willardson at the Cedars Complex by the Federal Bureau of Investigation) demonstrates that all four exhibits deal with precisely the same discussions.

C. The First Infiltration of the IRS in the District of Columbia Pursuant to GO 1361

Government Exhibits Nos. 8-11 [ Government Exhibits Nos. 8-11 were seized by Special Agent James J. Smith from Room 4 of the Information Bureau at the Cedars Complex.] are a series of documents containing numerous telexes and letters dealing with the infiltration of the Internal Revenue Service by the defendant Gerald Bennett Wolfe pursuant to GO 1361. Mr. Meisner identifies the telexes as being in the standard telex routing and format employed by the Guardian's Office and the Information Bureau whenever sending telexes during this period. Government Exhibit No. 8A reads as follows:

TELEX

311039GOUS 4 AGI DC VIA DG US MIKE WHAT HAPPENED ON GETTING FSM PAST HIRING FREEZE ON TARGET ARC AM CHECKING OUR LINES FOR JUSTICE PERSON AS PREVIOUS ONE FELL THROUGH ARC CONTINUE TO LOOK YOUR END ARC TLX REPLY LOVE DUKE DGI US

Mr. Meisner explains that the numerals at the beginning of the first line of the telex represent the following:

31 - day 10 - month 39 - number of the telex sent from the U.S. Guardian's Office on 31/10/1974 GOUS - Guardian Office US, originator of the telex 4 - the number of telexes on that topic AGI DC - the addressee

The date "3110," meaning October 31, using the European system for setting out the date indicates that the first telex on this topic was sent on October 31. The routine also shows that this is the fourth telex on the topic discussed in the text of the telex, and the handwritten notation on the states that it was sent on "11.10.74" or November 10, 1974. The concluding line "Love Duke DGI US" reveals that it was sent by the defendant, Duke Snider, the Deputy Guardian for Information in the United States. The abbreviation "ARC" is a Scientology term used in telexes as an alternative to "STOP". "FSM" is an abbreviation for "field staff member" a term, used in the Information Bureau for covert operatives.

All other telexes in Government Exhibits Nos. 8 through 11 carry the same routing and format and thus explain when they were sent, by whom, and to whom, as well as the sequence in which they were sent. Thus, Government Exhibit No. 8A is a telex from the defendant Snider, the "DGI US" to Michael Meisner the "AGI DC." Mr. Meisner recalls having received it from the defendant Snider. In it, the defendant Snider inquired whether Gerald Bennett Wolfe, the "FSM" to be placed at the IRS had been able to obtain employment in view of the hiring freeze there. Handwriting expert James Miller concludes that it is "highly probable" that the initials "DS" next to "DGI US" were written by the defendant Snider. Mr. Meisner identifies them as initials made by the defendant Snider. Government Exhibit No. 8B is the telex which Mr. Meisner, the "AGI DC," sent to "DGI US" Duke Snider, via "DG US" Henning Heldt stating that Gerald Wolfe, the "FSM" had apparently passed the hiring freeze and that they "will know for sure" Whether he has received employment by November 18 at the latest. A notation on that telex indicates that it was received on "11.11.74" at "2000" hours (8:00 p.m.). Government Exhibit No. 8C is a telex from the defendant Snider, the "DGI US," to Mr. Meisner, the "AGI DC," stating "excellent on both pls [please] keep me informed by telex". Mr. Meisner, also recalls receiving that telex from the defendant Snider. The handwriting "IRS + JUSTICE PENETRATION" in the upper portion of Government Exhibit No. 8C is identified by Meisner, as that of the defendant Duke Snider.

Government Exhibit No. 8D is a telex from Mr. Meisner to the Guardian's Office U.S. in Los Angeles, California, informing it that "FSM past freeze and in initial placement in Income Tax Division as clerical." In this manner, Meisner notified the Los Angeles Guardian's Office that the defendant Wolfe had obtained employment and was working as a clerk at the IRS Income Tax Division. Mr. Meisner recalls sending this particular telex to the defendant Snider, Government Exhibit No. 8E is a response to the previous telex from "DGI US" Duke Snider to "AGI DC" Meisner congratulating Mr. Meisner for his work. The abbreviation "VVWD" means "very very well done". Mr. Meisner recalls receiving that telex.

Government Exhibit 8, the cover letter dated November 11, 1974 was written by Mr. Joe Lisa, the Deputy Deputy Guardian for Information U.S. (DDG I US), to the defendant Gregory Willardson, the Information Branch I Director U.S., regarding the "IRS evaluation" GO 1361, target 10, and directed Mr. Willardson "to get this started immediately and push this hard" to get it accomplished.  [Mr. Meisner states that GO 1361 was also known as "IRS EVAL" [evaluation] ]

Government Exhibit No. 9A is a telex sent on "14.11" November 14 1974) by "DGI US" Duke Snider, to DGI WW," Mo Budlong, "Re: GO 1361 Tar [target] 10," which informed Mr. Budlong, that despite the national hiring freeze defendant Gerald Bennett Wolfe had accepted employment at the IRS. Mr. James Miller, the handwriting expert, positively identified the defendant Henning Heldt as the writer of the initials next to "DG US" and states that the initials next to "DGI US" were probably written by the defendant Duke Snider. Mr. Meisner himself recognizes the handwriting "despite freeze" and the initials next to "DGI US" are made by the defendant Snider, and the initials next to "DG US" as made by the defendant Heldt.

Government Exhibit No. 9 is a telex received "15.11.74" (November 15, 1974) at "2000" hours (8:00 P.M.) from Mr. Budlong to the defendant Snider, the "DGI US," which congratulated him on the placement of a covert agent at IRS. The routing at the beginning of the telex indicates that it is in response to Government Exhibit No. 9A. Mr. Meisner recognizes the handwriting on the upper portion of Government Exhibit No. 9 as that of the defendant Duke Snider.

During the first week of December 1974 Meisner and the defendant Mitchell Hermann entered the IRS building located at 1111 Constitution Avenue, Northwest, Washington, D.C., and remained inside until sometime after 7:00 p.m. At that time, Mr. Meisner and the defendant Hermann entered without permission offices of the Exempt Organization Division on the seventh floor; removed from the building one file relating to Scientology and took it to the Guardian's Office in Washington, D.C.; and photocopied it there. The next day, the defendant Hermann returned it to the IRS files. The purpose of their entry was to show to the defendant Gerald Bennett Wolfe that documents could easily be taken from the Internal Revenue Offices.

Following that entry, Mr. Meisner called the defendant Duke Snider in Los Angeles, California, and told him what he and Hermann had accomplished inside the IRS and what documents had been stolen. He told the defendant Snider that the entry which he and Hermann had made proved conclusively the ease with which documents could be taken from the IRS. Government Exhibit No. 10A is a telex sent on December 4, 1974 at "2200" hours by the "DGI US," Duke Snider, to the "DGI WW" Mo Budlong regarding "GO 1361 TAR 10."

The telex informed Mr. Budlong that the defendant Snider and his associates had received "two shipments from DC . . . about ten inches" thick containing documents which the defendants Hermann and Wolfe and Mr. Meisner had stolen from the IRS. Handwriting Expert James Miller concludes that the initials next to "DGUS" were probably made by the defendant Heldt and that the initials next to "DGIUS" were highly probably by made by the defendant Snider. Mr. Meisner recognizes each set of initial as being made by the defendants Heldt and Duke Snider respectively.

Government Exhibit No. 10, a telex from Mr. Budlong to the defendant Snider is a response to Government Exhibit No. 10A stated "Duke such news brings joy to my heart ARC Absolutely fantastic ARC I can't wait to see the data." Mr. Meisner recognizes the handwriting in the upper portion of Government. Exhibit No. 30, with the exception of "DW6/12" as that of the defendant Snider; and the handwriting "DW6/12" as that of the defendant Richard "Dick" Weigand. The telex indicated that it was received at "1400" (2:00 p.m.) hours on "5.12.74" (December 5, 1974). Government Exhibit No. 11 contains two letters. The second and earlier letter in the exhibit, dated November 11, 1974 is from Joe Lisa, the then Deputy Deputy Guardian for Information U.S. to the defendant Willardson, the Branch I Director US. It directed the District of Columbia Guardian's Office to immediately obtain documents from the IRS pursuant to Target 10 of GO 1361. (The letter is identical to Government Exhibit. No. 8.)

The first page of Government Exhibit No. 11, dated "9 December 74," is the defendant Willardson's response in Lisa's November 11 letter. It informed Mr. Lisa that Target 10 of GO 1361, which called for getting an "FSM" into the IRS in the District of Columbia, had been achieved, and that compliance had already been reported to the World- Wide Guardian's Office. During his initial employment at the IRS, the defendant Wolfe was supervised by the defendant Hermann. As such the defendant Hermann maintained all contacts with defendant Wolfe. [Government Exhibit No. 46A (page six of Exhibit 46) is a handwritten note dated January 9, 1975, which states "I attest that I have placed and am running an FSM at Silver [code name for the IRS] and am attaching the accompanying documents as evidence." Handwriting expert James Miller positively identifies the note as having been written by the defendant Hermann.]

Defendant Hermann himself was a direct subordinate of Mr. Meisner during this period and reported regularly to Mr. Meisner, on defendant Wolfe's accomplishments. In mid- December 1974, the defendant Mitchell Hermann went on vacation, and Meisner took over the supervision of the defendant Gerald Bennett Wolfe. Before he left, however, the defendant Hermann arranged for Mr. Meisner to meet the defendant Wolfe in an Arlington, Virginia, parking lot and bring him over to the defendant Hermann's house located on Fessenden Street, Northwest, Washington, D.C., to coordinate future plans.

At the parking lot, Mr. Meisner introduced himself to the defendant Wolfe using his real name; however because Wolfe felt more comfortable being called by a name other than his own, Mr. Meisner called the defendant Wolfe "Kelly". During the subsequent one-half hour meeting in the defendant Hermann's house, Meisner and the defendant Wolfe discussed Wolfe's job and background. The defendant Wolfe had previously been informed by the defendant Hermann that Mr. Meisner was the Assistant Guardian for Information in the District of Columbia.

The defendant Wolfe was also told by Mr. Meisner that he could reach him at any time by calling him either at his office at 2125 S Street, northwest, Washington, D.C. or at his home in Arlington, Virginia. The defendant Hermann instructed the defendant Wolfe continue obtaining all documents related to Scientology from the IRS office of Barbara Bird [Ms. Bird was also a participant in the November 1, 1974 conference that was bugged by Scientology agents], an attorney in Refund Litigation Service.

Thereafter, a few days prior to December 30, 1974, the defendant Wolfe entered the office of Barbara Bird located in the main building of the IRS at 1111 Constitution Avenue northwest, Washington, D.C., without permission ,and took from her files many documents related to Scientology. He photocopied them on a photocopying machine in the IRS Building using United States property and paper to accomplish the task. Upon completion of the photocopying, the defendant returned the documents to Ms. Bird's office. At a subsequent meeting with Mr. Meisner at a Lums Restaurant in nearby Virginia, he gave him the stolen documents. [Mr. Wolfe told Mr. Meisner that Ms. Bird had two doors leading to her suite of offices, one of which was blocked by a table. Mr. Wolfe went in during the day, unlocked the latter door and proceeded to use the door whenever he entered her office either at night or on weekends.]

He explained to Mr. Meisner, how he had obtained the documents from a file in Barbara Bird's office which contained documents related to Scientology which Bird had acquired from former IRS official Charlotte Murphy. Mr. Meisner, took the documents to his office at 2125 S Street, Northwest, reviewed them, and summarized them in a memorandum to his superiors in the U.S. Guardian's Office. Whenever he received stolen documents from the defendant Wolfe, Mr. Meisner marked each one with an initial at the lower, right-hand side, underlined those portions which he believed to be particularly important to his superiors in the Guardian's Office, and typed any one which was either handwritten or illegible. He then prepared a memorandum addressed to his immediate superiors in Los Angeles which summarized each important point in the documents, and placed at the end of each excerption the corresponding number of the document which he had just summarized.

He then routed the finished memorandum through the Assistant Guardian for the District of Columbia to his superiors in Los Angeles who included the Deputy Guardian for the United States, the Deputy Guardian for Information in the United States, the Branch I Director of the Information Bureau, and the Collections Officer. He also sent a copy of the material to the Commodore Staff Guardian (CSG) , the defendant Mary Sue Hubbard. Until January 1976, all such memoranda and supporting documents were sent to the defendant Cindy Raymond who as Collections Officer within the Information Bureau, was in charge of the gathering of covertly obtained documents. After the re organization of the Information Bureau in January 1976, almost all memoranda regarding stolen documents were sent to the defendant Hermann under his alias "Mike Cooper".

The defendant Hermann was, subsequent to January 1976, the Southeast U.S. Secretary of the Information Bureau, and as such had immediate supervision over the Information Bureau in the District of Columbia. The only exception to this January 1976 procedure occurred in regards to stolen Interpol documents, which were still to the defendant Raymond who had become the Information Bureau Director National U.S. All such memoranda were typed by Mr. Meisner himself and were prepared in accordance with established Guardian's Office procedures.

Government Exhibit No. 12 [Government Exhibit No. 12 was seized by Special Agent Roger L. Lehman from a file cabinet in Room 30 in the Information Bureau at the Cedars Complex.] is a 30 December 1974 memorandum from Mr. Meisner to the defendant, Cindy Raymond entitled "Raw Data Report Re: IRS-Charlotte Murphy Scientology File." It summarizes documents taken by the defendant Gerald Bennett Wolfe from the offices of Barbara Bird at the IRS as outlined supra. Mr. Meisner appended to that memorandum, and sent it to Los Angeles, at least ninety eight pages of documents taken from the IRS. (See Government Exhibit No. 12 at p. 7, paragraph 3).

The routing portion which appears in the upper left-hand side of the memorandum reflects that the "AG Info DC", Michael Meisner, sent the memorandum to the Collection Officer US, the defendant Raymond, via the Assistant Guardian for the District of Columbia, Lynn McNeil, who initialed it on "30/12" (30 December 1974). McNeil's notation shows that she reviewed it on that day and transmitted it to the Deputy Guardian Communicator (Secretary) for the United States and the Deputy Guardian for the United States, the defendant Heldt. "DG Info US", the defendant Weigand, placed his initials next to his title on January 6, 1975 ("6/1/75"), as did the "Info Br I Dir US", the defendant Willardson, who initialed it on 10 January 1975 ("10 Jan") The defendant Willardson then wrote a note to the defendant Raymond indi- cating he had reshuffled the order, of the documents.

[Handwriting analysis shows that it is "highly probable" that the defendant Willardson wrote the handwritten note. Mr. Meisner recognizes the initials of Ms. McNeil and the defendants Weigand and Willardson next to their respective titles in the routing portion of the document, as well as the handwriting of the defendant Willardson in the note to "Cindy". The routing also indicates that a copy of the memorandum and attached documents were sent to the "CSG" (Commodore Staff Guardian) the defendant Hubbard.]

During the early part of January 1975, the defendant Hermann returned to the District of Columbia from his vacation and resumed his duties as supervisor of all Scientology covert operatives, who included the defendants Wolfe and Sharon Thomas and Ms. Nancy Douglass. The defendant Thomas was at the time a Scientology covert agent at the Coast Guard Intelligence. Ms. Douglass was a Scientology covert operative at the Drug Enforcement Administration (DEA) from where she stole documents and photocopies thereof and transmitted them over to the defendant Hermann. The defendant Hermann continued his duties in the District of Columbia until early March 1975 when he was transferred to Chicago, Illinois, to continue to work for the Guardian's Office.

Government Exhibit No. 13 [ Government Exhibit No. 13 was seized by Peter J. Flanagan from a file cabinet located in the Information Bureau at the Cedars Complex. It was inventoried by Special Agent Richard W. Noyes] is a memorandum from the defendant "Mitch" Hermann to defendant Raymond regarding documents stolen from the Chief Counsel's file room at the IRS pursuant to "GO 1361 TGT #10."

The March 1, 1975 memorandum, which summarized the stolen documents, was routed through the Acting Assistant Guardian for the District of Columbia who, at the time, was Mr. Meisner. The defendant Hermann was then Acting Assistant Guardian for Information in the District of Columbia. [Next to the title for the "INFO BR I DIR US" in the routing portion of the memorandum is the signature of the defendant Gregory Willardson, indicating that he received the documents on March 7, 1975. Handwriting expert Miller concluded that it is "probable" that the defendant Willardson wrote the four-line notation beginning with his initials and date.] The defendant Cindy Raymond received the memorandum and placed on the upper right-hand side of page one above the date "CC: DG Legal US, DG PR US".

[Mr. Miller positively identifies the defendant Raymond as the writer of that notation. He also concludes as "probable" that the defendant Hermann signed "Mitch" at page two or the memorandum. Mr. Meisner specifically recog- nizes that signature as that of the defendant Hermann and moreover, recognizes the entire document based upon his recollection of having received it from Hermann and having sent it with the appended documents to his superiors in Los Angeles, with one copy to "CSG", the defendant Mary Sue Hubbard]

In late May 1975, the defendant Gregory Willardson directed Mr. Meisner to implement "Project Horn" which Willardson, him self, authored. "Project Horn" appended to Government Exhibit No. 14 [Exhibit No. 14 was seized from Room 4, of the Information Bureau at the Cedars Complex by Special Agent James J. Smith and inventoried by Special Agent Gilberto Valencia] was issued in order to "provide a cover for PR [Public Relations] and legal for the way they obtained IRS docs." The project further implemented Guardian Order 1361, Target 6, which had already provided for the creation or a "suitable cover" to disguise the true manner in which stolen documents had been obtained from the IRS so that the Public Relations Bureau could use them without fear of being connected to the thefts.

Towards this end, defendant Gregory Willardson assigned to Mr. Meisner, as the Assistant Guardian for Informa-tion in the District of Columbia, the task of stealing IRS documents concerning organizations other than Scientology. Thus, whenever any stolen IRS documents were later released, those other organizations would also be perceived as having received them and their publications would, thereby, not point to the Church of Scientology alone. Additionally, the project ordered the theft of IRS stationery so it might be used by members of the Guardian's Office to draft false letters from a fictitious IRS employee disgruntled with the organization. The stolen documents would then be attached to the letters which would be sent to private organizations such as Scientology. Government Exhibit No. 14 (at page 1) is a 9 April, 1975 letter from the defendant Willardson to Jane Kember and Mo Budlong stating that he had complied with GO 1361 target 6 by devising the "Project Horn" which he appended to that letter.

The signature "Greg" on page one has been positively identified by handwriting analysis as that of the defendant Willardson. Similarly, the handwritten notation "sent to DC, late May. GW" at the lower right-hand corner of that page has also been positively identified as having been written by the defendant Willardson. Handwriting expert James Miller has concluded that it is "highly probable" that the defendant Richard Weigand wrote the handwritten notation "Greg - What was this? L. Dick" located at the top of the page. Mr. Meisner identifies the handwritten notation "A very good method!" located above the title of the letter, as in the handwriting of Mo Budlong, and the handwritten notation "Dear Greg, This is a really bright idea. Very well done. love Jane" located at the lower portion of the letter, as in the handwriting of Jane Kember.

The routine appearing in the upper left-hand side of Government Exhibit No. 14 also shows that the letter was written by the "Br I Dir US Info", the defendant Gregory Willardson, and sent to the "Guardian WW," Jane Kember via, among others, the "DG I WW", Mo Budlong, who initials it on "22/4" (April 22), the "DG US", the defendant Henning Heldt, who initials it as well, "DDG US" the defendant Duke Snider, who initials it and dates it "9.4" (April) and the "DG I US", the defendant Richard Weigand immediately below the title "Br I Dir US info" at the bottom of the routing is an arrow with the initials "GW" which have been identified by the handwriting expert as probably made by the handwriting of the defendant Willardson.

Page two of Government Exhibit No. 14 outlines the general plan of "Project Horn" as creating a situation where a "staff member in the IRS. . . mails out IRS files to the persons/groups mentioned in their files." It then explains that such a plan "will provide a cover for PR and legal to expose the documents." The document is issued by "Br 1 Dir" who was identified by his own handwriting on page one as the defendant Gregory Willardson. The signature "Greg" located at the end of the two letters dated 9 April 1975 located at pages five and six, respectively, of Government Exhibit No. 14 have been positively identified by both Mr. James Miller and Mr. Meisner as having been written by the defendant Willardson.

In a letter dated 9 April 75 found at page six of  Government Exhibit, No. 14 the defendant Willardson writes to the Deputy Guardian of Public Relations for the United States, Arthur "Artie" Maren, informing him that "the majority of documents called for in this eval [GO 1361] have been obtain- ed." He then invited Mr. Maren to come to the Information Bureau offices to view the documents "since the quantity of data is so extensive."

On October 13, 1975, the defendant Heldt sent a "CSW" (completed staff work) to Jane Kember, the Guardian World-Wide, dealing with "the turnover of B-1 data from IRS LA, IRS DC, and Justice Dept. Tax Division to PR and legal to get the reports D/A'd (dead agented), and for attacking along PR and legal lines." (Government Exhibit No. 51.) The "CSW" is requested for proposed Guardian Order 1361-1 to complete targets 6-8, 14-15, and 19 of GO 1361 (Government Exhibits Nos. 3 and 4). The appended proposed Guardian Order 1361-1 calls for placing additional "FSMs" into the Los Angeles and District of Columbia "target areas'', and preparing the stolen government documents for release to the press and for use in possible Scientology legal cases. Government Exhibit No. 51 was routed through the Deputy Guardians for the Information, Legal, and Public Relations Bureaus World-Wide. GO 1361-1 was approved by Jane Kember and issued on 7 November 1975. (Government Exhibit No. 52.) Mr. Meisner and Ms. Hirsch state that it was issued according to established Guardian's Office procedures. Ms. Hirsch also testifies that the initials "LR" at the lower, left-hand corner next to the name Jane Kember is that of Lexie Ramirez, Ms. Kember's communicator (secretary).

In a "CSW" dated 27 May 1976 to the defendant Heldt, the defendant Weigand informed him that GO 1361-1 target 2 called for the "replacement" of "FSMs" at the IRS in the District of Columbia and Los Angeles, California. However, the defendant Weigand pointed out that since they had no plans to have the "existing "FSM in DC [Wolfe] replaced" and since they had been successful in getting the documents from Los Angles IRS through other covert means, there was no longer a need for target 2 of GO 1361-1. Thus he requested approval for the cancellation of that target. (Government Exhibit No. 107.) The defendant Heldt, in handwritten notes positively identified as his by handwriting expert James Miller, informed the defendant Weigand that since the Guardian World-Wide had approved GO 1361-1 only she could approve cancellation. The defendant Heldt also enquired whether it would no be prudent to have "back-up FSMs" in case the present ones were blown. Mr. Miller concludes that the signature "Disk" was probably made by the defendant Weigand. Mr. Meisner recognizes the signature as having been made by the defendant Weigand and the handwriting in the margin as that of the defendant Heldt. Government Exhibit Bo. 107 was seized by Special Agent Gilberto Valencia from Room 4 in the Information Bureau at the Cedars Complex.

In accord with "Project Horn" the defendant Wolfe took from the IRS, stationary of that agency and turned it over to Mr. Meisner. Wolfe also took from the IRS, without permission, documents related to Bob Jones University in South Carolina and the Unification Church. After receiving those documents from the defendant Wolfe, Mr. Meisner notified the defendant Willardson that he had complied with the preliminary steps of his "Project Horn."

During the first five months of 1975, the defendant Wolfe stole documents and photocopies thereof belonging to the IRS from the offices of Barbara Bird and Lewis Hubbard of the Chief Counsel's Office and from the Chief Counsel's file room, as well as from other offices within the suite of offices comprising the Office of the Chief Counsel. These documents totalled some ten feet in height. The defendant Wolfe at that time was employed in the Income Tax Division of the IRS and had no authority to enter any of the offices in the Chief Counsel's area. Upon receiving these documents, the defendant Hermann and Mr. Meisner forwarded them to their superiors in the Information Bureau in Los Angeles, California, without excerpting them as had previously been done because of the enormous backlog of stolen documents not sent to Los Angeles. (See Government Exhibits Nos. 12 and 13)

This circumstance is detailed in Government Exhibit No. 15, [Government Exhibit No. 15 was seized by Special Agent Smith from Room 4 of the Information bureau at the Cedars Complex. It was inventoried by Special Agent Valencia] "CSW" (completed staff work) [A "CSW" or "completed staff work" is a request for approval or disapproval of a proposed course of action. It outlines the problem which it attempts to solve with supporting data, and concludes with the proposal for which approval is sought. It ends with two lines marked "approved" and "disapproved" with space for signature. The routing carries greater significance in a "CSW." When initialed next to a title in the routing it indicates that it has both been reviewed and approved by that person] dated 7 May 1975 sent by the defendant Willardson to Deputy Guardian for information World-Wide, Mo Budlong, and Deputy Guardian for Finance World-Wide, Herbie Parkhouse.

It explained that the collection of U.S. Government documents pursuant to GO 1361 had created a crisis in the Information Bureau by causing a slowdown in the collection progress required by GO 1361 which "urgently need[ed] to be eliminated." In it, Mr. Willardson states that some "15,000" documents had been sent by the District of Columbia Information Bureau without excerption in order to speed up the process of advising the Deputy Guardian for the United States, the defendant Heldt and Commodore Staff Guardian, the defendant Hubbard, "as fast as possible as to the IRS's intentions in regards to the Church during the ongoing IRS tax exemption negotiations."

The letter added that "[t]his was a valuable action in that it resulted in a more real estimate as to the IRS scene than was visable [sic] from the Legal viewpoint." (emphasis added) [Handwriting expert James Miller concludes that the signature "Greg" at page three is positively in the hand- writing of the defendant Willardson. He also concludes that it is "probable" that the entry "DW 8/5" next to the title "DG I US," in the routing portion of the upper left-hand of the front page, is in the handwriting of the defendant Weigand; and that the initial next to the title "DG US" is in the handwriting of the defendant Heldt. Moreover, Mr. Meisner recognizes the handwrititig of both the defendants Willardson and Heldt in the document.]

The "CSW" requests the Guardian's Office World-Wide to approve an additional expendi ture of funds for the excerption, xeroxing and cross-filing of these "15,000" documents. [Government Exhibit No. 16 is a "purchase order" dated "14 May 1975," signed by the defendant Gregory Willardson whose signature "Greg W," along with all other handwriting on the first page of that exhibit, is positively identified by the expert handwriting analyst James Miller as being that of the defendant Willardson. In his "purchase order", the defendant Willardson requests $3,141.20 for one week of supplies for GO 1361 documents. He states that his purpose in purchasing the photocopying equipment listed in the attach- ments to Government Exhibit No. 16 is "to get vital data uplines to WW (World Wide) & CS-G [the defendant Mary Sue Hubbard]; and to get it properly x-filed for use by USGO, WW, CS-G." The page identified by the seizing agent as "3 of 8" , at its bottom right-hand corner is a form entitled "EPO" (Estimated Purchase Order) dated "12 May 1975" covering the months of May to June of 1975, requesting that "$6,648.10" be set aside by the Financial Planning Committee of the United States Guardian's Office for the purchase of "materials needed" "to eliminate vital info backlogs on GO 1361." This form is signed "GW" next to the printed entry "originator". Handwriting analysis has positively identified the defendant Willardson as the writer or the "bulk of the writings" on that page. Mr. Meisner has often used, such Purchase orders as well as Estimated Purchase Order forms during his tenure as an official of the Information Bureau of the Guardian's Office, and is therefore familiar with the proper format and manner in which such forms are to be completed according to Guardian's Office procedures. He states that Government Exhibit No. 16 was prepared in accordance with these policies. Government Exhibit No. 16 was seized by Special Agent Smith, from Room 4 of the Information Bureau at the Cedars Complex. It was inventoried by Special Agent Valencia.  ]

During the period prior to the theft of the documents referred to in Government Exhibit No. 15 the Church of Scientology through its subsidiary Church in Hawaii, was engaged in extensive litigation with the IRS regarding its entitlement to exemption from taxation. The IRS was also conducting an audit of the Church of Scientology of Hawaii.

The defendants Richard Weigand, Gregory Willardson and Cindy Raymond, personally and in writing, instructed Mr. Meisner to direct his attention and that or his covert operative the defendant Wolfe, to the theft of all documents relating to that tax excemtion battle from the office of IRS attorney Lewis Hubbard, located in the main IRS building at 1111 Constitution Avenue, N.W.in Washington, D.C. (see pgs. 71-74, infra). Mr. Hubbard at that time was overseeing the audit for the IRS Chief Counsel's Office and had in his care, custody and control within his office documentation, daily notes and memoranda relating to the tax exemption case involving the Hawaii Church.

D. Infiltration of the Tax Division of the United States Department of Justice.

Guardian Order 1361, target 17, directed the infiltration and theft of files relating to Scientology from the Tax Division or the United States Department of Justice in Washington, D.C. In order to carry out the directive of target 17 of GO 1361, Mr. Meisner obtained a directory of the United States Department of Justice in April 1975 and isolated those offices within the Tax Division which had previously been identified to him as offices which would have files related to pending Scientology litigation. Mr. Meisner had been informed by the Guardians office Legal Bureau that trial attorney Harold Larsen and Chief of Refund Litigation Section 3, Stanley Krysa, had represented the United States in the cases involving the Church of Scientology of Hawaii and the Church of Scientology of Florida. Mr. Larsen was the trial attorney assigned to these cases, while Mr. Krysa, as his immediate supervisor, had participated in the litigation.

Mr. Meisner discovered that the Tax Division offices of the Department of Justice were located in the Star Building at 1101 11th Street, Northwest, in Washington, D.C. Accordingly, Mr. Meisner directed the defendant Gerald Bennett Wolfe to enter the offices of Messrs. Krysa and Larsen to obtain all their files which were in any way related to Scientology. Consequently, on three successive Saturdays, May 3, 10, and 17, 1975, the defendant Wolfe entered the Star Building using his identification card and proceeded to the fourth floor offices of the Tax Division.

The defendant Wolfe then entered the offices of Messrs. Krysa and Larsen and stole twelve separate files related to Scientology cases and photocopied them on a photocopying machine within the Tax Division offices, using paper and equipment belonging to the United States of America. The defendant Wolfe then returned the documents to their original location and stole copies of them. The defendant Wolfe then gave to Mr. Meisner all the copies of documents which he had taken from the Tax Division on the day following each entry at meetings which he and Mr. Meisner had at the Lums Restaurant in nearby Arlington, Virginia. Meisner, then reviewed the documents and summarized them in twelve separate memoranda prepared in the manner described at page 43, supra.

These twelve files contained notes and other memorandum of the United States Department of Justice, Tax Division attorneys dealing with their trial and pretrial strategy in Scientology court cases. Government Exhibit Nos. 17, 19 - 25, and 27 - 30, are the twelve memoranda prepared by Mr. Meisner. Each memorandum is addressed to the defendant Cindy Raymond and is entitled "Raw Data Report Re: Department of Justice - Tax Division - Refund Trial Section No. 3," parts 1 to 12. 

[Government Exhibit No. 17 was seized by Special Agent Peter J. Flannigan from a file cabinet in room 23 of the Cedars Complex. Government Exhibits 19, 21, 24 and 2830 were seized by Special Agent Bradley N. Maryman from the file cabinet in one of the hallways of the Information Bureau at the Cedars Complex. Government Exhibit No. 20 was seized by Special Agent Stanley R. Currey from a file cabinet located in room 30 (the Archives room) at the Cedars Complex. Govern- ment Exhibits 22, 23 and 27 were seized by Special Agent Edward J. Miller from a file cabinet. located in room 30 at the Cedars Complex. Government exhibit No. 25 was seized by Special Agent Henry Williams from a shelf adjacent to the desk of the defendant Cindy Raymond in room 15 at the Cedars Complex. It was inventoried and initialed by Special Agent Raymond Mislock. Government Exhibit No. 18, which was seized by Special Agent Maryman from a file cabinet in one of the hallways in the Information Bureau at the Cedars Complex, is the folder which contained Government Exhibits Nos. 18, 19, 21, 24 and 28 to 30. Government Exhibits Nos. 17, 19, 25, 27, and 29, 30 all have identical routing. They were sent by Mr. Meisner to the Collection Officer U.S., the defendant Cindy Raymond, via the Assistant Guardian for the District of Columbia Lynn McNeil, and, among others, the Deputy Guardian of the United States, the defendant Heldt, the Deputy Guardian for Informa- tion U.S., the defendant Weigand, and the Information Branch I Director U.S., the defendant Willardson, with a copy to the Commodore Staff Guardian, the defendant Mary Sue Hubbard. Government Exhibit No. 28 added to the routing the Information Branch II Director, U.S. Mr. Meisner identifies the initials in the handwriting of the defendant Heldt as appearing next to his title "DG US" in the routing portion of Government Exhibit Nos. 17, 21, 23, 25, 27 and 29. He also identifies  the initials and date appearing on Government Exhibits Nos. 17, 19, 25 and 27, 30 as in the handwriting of the defendant Willardson. Additionally, he identifies the note on Government Exhibits Nos. 28, 30 appearing next to the initials "GW" as in the handwriting of the defendant Willardson. Handwriting expert James Miller positively identified the initials, date and handwritten notes appearing on Government Exhibits Nos. 28, 30 as being in the handwriting of the defendant Willardson. Mr. Meisner further identifies the initials and date appearing next to "Coll Off US" on Government Exhibit No. 17 as having been written by the defendant Cindy Raymond and the printing at the bottom of page one of Government Exhibit No. 27 as the handwriting of the defendant Raymond.]

Exhibit No. 26 is a copy of a document entitled "Memorandum for the File" signed by Mr. Stanley F. Krysa and taken from the Tax Division files which were then in the care, custody and control of Justice Department attorney Harold Larsen. Mr. Meisner identifies the number "37" appearing at the lower right-hand corner of that document as a numeral which he placed upon receiving the document from the defendant Wolfe. That numeral indicates the page on which it appears was the thirty seventh in a series of documents appended to his memorandum of 14 May 1975 (Government Exhibit No. 25). The underlining on the Government Exhibit No. 26 was made by Mr. Meisner and that exhibit is referred to in Mr. Meisner's memorandum of 14 May 1975 at page two, paragraph two. (Government Exhibit No. 25.)

Neither Messrs. Krysa nor Larsen had given permission to the defendant Wolfe or anyone associated with the Guardian's Office of the Church of Scientology to enter their offices, remove from their files documents within their care, custody and control, and make photocopies of their documents. Mr. Larsen states that most of the documents covered in the Meisner memoranda would never have been turned over to any Scientology attorneys, inasmuch as they represent attorney "work project" material and were therefore not discoverable under the Federal Rules of Civil Procedure.

Government Exhibit No. 32 [Government Exhibit No. 32 was seized by Special Agent Gary Aldrich from a file cabinet in the office of the defendant Willardson at the Cedars Complex.] is a letter dated 20 May 1975, from the defendant Willardson, identified in the routing portion of the document as "Br I Dir US I", addressed to Michael Taylor, the "US Dir Sec WW" (U.S. Directorate Secretary World-Wide), routed via the Deputy Guardian for Information World-Wide, the Guardian World-Wide, the Deputy Guardian United States, and the Deputy Guardian for Information in the United States. The letter entitled " Re: B & E's Yours to DG I, 5 May 75, DG I's to you 14 May 75" states:

When Dick [Weigand] first wrote you on this subject a few of us in the office had been comparing notes and smatterings of legal knowledge on this subjects with the end result of deciding we needed to research the differences between "breaking & entering" and "unlawful entry". Upon searching through legal dictionaries and various legal sources I discovered . . . the technical difference between "b & e" and "unlawful entry" become relatively meaningless when it can be seen that a large portion, if not the majority, of our high priority successful Collections actions fall into the category of second degree burglary, which is a felony.

Some of our successful collections actions in the recent past and present which fall into this category are: (past). . . GO 1361, GO 1344, . . . DEA; (present) GO 1361, Go 1344, DEA. (this is not an exhaustive rundown, just enough to demonstrate the importance) From my study of the codes and from my know- ledge of how the collections actions are done, one of the key points in solidifying the burglary commission is basically the theft of xerox paper and xerox machine use of whatever group is approach- ed. Without this theft, then the distinction between "b & e" and "unlawful entry" would become important and could mean the difference between a felony and a misdemeanor.

* * *

Because the legal definition of burglary in the US to fit more spot on as to our actions than B&E and because it is a felony, as is a "B & E" I thought you should be appraised [sic] or this. (Emphasis added.)

Appended to the letter is a summary of the law on burglary. Handwriting expert James Miller positively identifies the handwritten signature "Greg" as having been written by the defendant Gregory Willardson. [Mr. Meisner states that GO 1344 is a Guardian Order which was issued in approximately September 1974 by Jane Kember and which directed the infiltration and theft of documents from the United States Coast Guard. Pursuant to that Guardian Order the defendant Sharon Thomas was placed as a Scientology covert operative within the Coast Guard's Intelligence Division in Washington, D.C. Similarly, Mr. Meisner and Ms. Nancy Douglas, a former Scientology covert operative at DEA, state that "DEA", in Government Exhibit No. 32, refers to the theft of government documents from the Drug Enforcement Administration by Ms. Douglas.]

Government Exhibit No. 33, contains a series of letters and "compliance reports" setting forth the Church of Scientology's "IRS Strategy". Page five of that exhibit is a letter dated May 27, 1975, signed "Much Love, Mary Sue" (Hubbard), the Commodore Staff Guardian. The letter is addressed to Jane Kember and the defendant Henning Heldt. The routing in the upper left-hand portion of the Document indicates that. it was sent by "CS-G", the defendant, Mary Sue Hubbard to the "Guardian WW" Jane Kember, with a copy to "DG US", the defendant Heldt. I

t states "[o]ur overall strategy with the IRS shall be as follows: 1. [t]o use any method at our disposal to win the battle and gain our non-profit status. 2. [t]o buy all the time we can in terms of years . . . [s]o we work to win, but also to delay as time works on our side, not theirs." (Emphasis in original.) Page six of Government Exhibit No. 33 is a letter from Deputy Guardian U.S. Henning Heldt to the chief officers of the Legal, Finance, Public Relations and Information Bureaus of the Guardian's Office informing them of the "IRS strategy, as established by CS-G." The defendant Heldt's letter directed these officials to inform their respective staffs of the defendant Hubbard's directive, and ordered them to conform "upcoming actions with the above strategy." Page two of Government exhibit No. 33 is a letter dated 9 June 1975 from the defendant Mary Sue Hubbard signed in handwriting which is positively identified as hers by handwriting expert James Miller. The letter, entitled "IRS Strategy," was addressed to the defendant Henning Heldt and stated: "I agree with the strategy completely as laid down."

Pages three and four of that same exhibit constitute a compliance report dated 18 June 1975 prepared by the defendant Heldt and addressed to Jane Kember and the defendant Mary Sue Hubbard. It is entitled "Re: IRS: CS-G Order 27 May 75". It stated that the overall strategy was laid out in the "CSG" order of 27 May 75 was as follows: "To use any method at our disposal to win the battle and gain our non- profit status." It further outlined that "B-I's [Bureau 1] major action is the completion of its GO 1361 collection targets, and working out the means to turn those over to legal and PR for use. Bureau I's actions are moving along steadily and full completion is expected in two to three months." [Government Exhibit No. 33 was seized by Special Agent William B. Stovall from a file cabinet in the defendant Henning Heldt's office in Fifield Manor.]

On June 4, 1975, the defendant Gregory Willardson, in a handwritten letter addressed to Mr. Meisner, the Assistant Guardian for Information in the District of Columbia. (Government Exhibit No. 34) [Government Exhibit No. 34 was seized by Special Agent James J. Smith from Room 4 of the Information Bureau at the Cedars Complex.]directed Mr. Meisner to complete target 10 of GO 1361 which called for the placing of "an agent in DC IRS to obtain files on LRH, Scientology, etc." by "no later that, 30 August." The defendant Willardson stated that based on a conversation which he had with the defendant "Mitch" Hermann, it appeared to him that the only documents still to be obtained were from "(1) OIO [Office of International Operations], (2) Intell [Intelligence], (3) SSS [Special Services Staff]" of the Internal Revenue Service. The defendant Willardson added:

Mitch explained to me that he had planned to get Silver in OIO, and hope- fully gain access to Intell via OIO. Further, that all SSS does no longer exist in IRS but some were given over to Intell-thus Mitch expected to get SSS via Intell.  What I need from you is your plan of action here on how to complete target 10 no later than 30 Aug . . . .

The letter concluded that "[i]f you are going to need to get another FSM [covert operative] in you'd have to start soon as it takes some time, etc." The defendant Willardson demanded a response "in project form within 24 hrs." In a postscript, the defendant Willardson inquired "[w]hen will Silver be in OIO?" [Handwriting expert Miller positively concluded that the defendant Gregory Willardson is the writer of the entire letter.]

Mr. Meisner states that he received this letter in early June 1975. Prior to this, the defendant, Hermann had suggested to Mr. Meisner that "Silver" [the code name for Gerald Wolfe] be moved from IRS to OIO. Mr. Meisner, however, had considered shifting Ms. Douglas from the covert operation at the Drug Enforcement Administration to the Office or International Operations, (OIO) of IRS. The defendant Wolfe also inquired about possible openings at OIO, but found none available.

Pursuant to the directive of the defendant Willardson, (Government Exhibit No. 34) Mr. Meisner prepared a project entitled "Beetle Cleanup" dated 11 June 1975 (Government Exhibit No. 35). [Government Exhibit No. 35 was seized by Special Agent Donald P. Kinder from Room 4 at the Cedars Complex.]

The project called for obtaining "all DC IRS files on LRH, Scientology, etc., in the Intelligence section, OIO, and SSS". It proposed the placement of "FSMs" in the "required areas or good access developed", and further that "Pitts" (the code name for Nancy Douglass) and "Silver" attempt to obtain employment at the Internal Revenue Service Intelligence Division and Office of International Operations respectively. Appended to that project is a letter signed by Mr. Meisner dated 11 June 1975, addressed to the defendant Willardson, stating that Mr. Meisner was attaching a project in "compliance to your attached order". It indicated that the only road block to achieving the goal prescribed by the defendant Willardson Was the fact that Nancy Douglass a/k/a "Pitts" still had three files to obtain from the Drug Enforcement Administration and that no positions might be available in the two IRS areas contemplated by the project.

In a handwritten [Handwriting expert James Miller positively concludes that that notation is in the handwriting of the defendant Raymond. Similarly, Miller concludes that it is "probable" that the initials next to the entry "DG US" in the routing were written by the defendant Heldt.] notation signed "Cindy" and addressed to Peggy Tyson, the Information Programs Officer, the defendant Raymond stated in regard to "Beetle Cleanup":

"As this is pjct [project) off a major pgm [program] we can PUSH it together." (Emphasis in original.)

In a handwritten letter dated 30 July 1975, (page three of Government Exhibit No. 35) the defendant Gregory Willardson responded to Mr. Meisner thanking him for his project and stating that he was turning it over to the Collections Officer, the defendant Cindy Raymond, to carry out. [Handwriting expert James Miller positively concludes that the bulk of the letter is in the handwriting of the defendant Willardson.]

In June 1975, the defendant Gerald Bennet Wolfe made two entries into the office of Lewis Hubbard of the IRS Chief Counsel's Office to obtain documents related to the Church of Scientology of California's pending audit.

These entries occurred on or about June 21 and June 30, 1975. On each occasion following the entry by the defendant Wolfe, Mr. Meisner met Wolfe and received from him copies of documents which Wolfe had taken from Lewis Hubbard's office. Upon receipt of the documents, Mr. Meisner returned to his office at 2125 S Street, N.W. in Washington, D.C. and produced memoranda summarizing the documents employing the procedure previously described. He appended to each memorandum the stolen documents, numbering each document in his own handwriting in the lower right-hand corner of the document. Government Exhibits Nos. 36 and 38A [Government Exhibits Nos. 36 and 38 were seized by Special Agent William A. Cohendet from Room 14 of the Information Bureau at the Cedars Complex] are the Meisner memoranda summarizing the documents taken on those two occasions by the defendant Wolfe from Mr. Hubbard's office. Government Exhibit No. 36 entitled, "Present IRS Situation" stated that the fifty-seven pages of appended documents "are the daily notes of Lew Hubbard."

This memorandum, was addressed to the defendant Cindy Raymond, with copies to the Commodore Staff Guardian, the defendant Mary Sue Hubbard. This memorandum was routed through the Deputy Guardian U.S., the defendant Heldt, the Deputy Guardian for Information U.S., the defendant Weigand, and the Information Branch I Director U.S., the defendant Willardson. Government Exhibit No. 38A was also addressed to the defendant Raymond. It contains at least twenty-six pages of documents taken from Mr. Hubbard's office.

The defendant Wolfe explained to Mr. Meisner that, in each instance, he took the documents from the office of Mr. Hubbard to a photocopying machine located in the IRS, and, using Government resources and paper, he proceeded to make copies of those documents and then return them to their original location. He then took the copies of the documents from the IRS building and turned them over to Mr. Meisner. Mr. Hubbard had never given permission to the defendant Wolfe either to enter his office, to take any documents for the purpose of photocopying them, or to obtain copies of the documents for the Guardian's Office of the Church of Scientology. Indeed, Mr. Hubbard states that the copies of the documents appended to Government Exhibits Nos. 36 and 38A originated from his office and are his own daily memoranda to himself which, coincidentally, contain many personal notes as well as notes regarding cases unrelated to the Church of Scientology. [The left-hand portion of Government Exhibit No. 37 is a document in the handwriting of Lewis Hubbard, on the right-hand portion of the page is a typewritten copy of that handwritten document which was prepared by Mr. Meisner after the defendant Wolfe had given the handwritten document to him. The document was typed in order to make it more legible to his superiors in Los Angeles, California.]

Mr. Hubbard's files were kept either in one of the two credenzas in his office or on a window sill behind his desk in Room 3549 at the main IRS building in Washington, D.C. All the documents appended to Government Exhibits Nos. 36 and 38A were in Mr. Hubbard's care, custody and control in June 1975.[The routing in the upper left-hand side of both Government Exhibits Nos. 36 and 38A conforms to the required routing procedure of the Guardian's Office and are identical in form. In Government Exhibit No. 38A, Mr. Meisner identifies the initials next to his title "DG US" as the handwriting of the defendant Heldt; both the initials next to the title "Info Br I Dir US" and the handwritten notation immediately beneath it as the handwriting of the defendant Willardson. Mr. Meisner also identifies as the defendant Willardson's handwriting the notation that "sent to WW [World Wide]", which indicates that it was forwarded to the Guardian's Office in England.]

In a letter dated July 2, 1975, addressed to the Deputy Guardian for Information U.S., the defendant Richard "Dick" Weigand, entitled "Re: GO 1361", the defendant Duke Snider reviewed the accomplishments of the Information Bureau pursuant to GO 1361. (Government Exhibit No. 39).[Government Exhibit No. 39 was seized by Special Agent James J. Smith from Room 4 or the Information Bureau of the Cedars Complex.]

Referring to target 10, he indicated that "IRS DC is progressing", and pointed out that the defendant Gregory Willardson had ordered the District of Columbia Guardian's Office to complete by 30 August 1975 the collection of all documents called for by target 10. The defendant Snider concluded that target 10 was proceeding on schedule. Referring to target 17, which he described as a directive "to infiltrate selected areas of the Justice Dept Tax Div for all files on _US_", he complained that no data had been received on "the status of Tax Div DC action." While the defendant Snider recalled that some had been "acquired from that area" he noted the he could not tell whether "all were gotten or not."

On page two of his letter, he ordered that if target 10 files had not been obtained, "do a project to get them and complete the DC aspect of this tgt [target]." He admonished the defendant Weigand to "consider this a high priority matter and get these actions quickly done." [Handwriting expert James Miller concludes that it is "highly probable" that the signature "Duke" at the end of page two is in the handwriting of the defendant Snider. Moreover, Mr. Meisner also identifies the handwriting in the letter as that of the defendant Snider.]

In a second letter contained in Government Exhibit No. 39, dated 23 July 75, from Peggy Tyson, the Information Bureau Programs Officer, to the defendant Duke Snider, she stated that she had contacted the District of Columbia and that "tgt 17 is done." (Emphasis in the original.) Ms. Peggy Tyson telephoned Mr. Meisner and asked him to immediately send a dispatch to the defendant Cindy Raymond outlining the status or all target 17 actions and indicate what remained to be accomplished. Therefore, Mr. Meisner forwarded to the defendant Raymond a memorandum dated 11 August 1975 entitled "GO 1361-TGT 17 STATUS", (Government Exhibit No. 41A), [Government Exhibits Nos. 41 and 42 were seized by Special Agent Smith from Room 4 at the Cedars Complex.] stating that "Peggy [Tyson] asked me to send you a dispatch re the areas checked for target 17 of GO 1361."

He informed the defendant Raymond that the only data found in the Tax. Division was in the offices of Messrs. Krysa and Larsen. He noted that the only areas in the Justice Department that should be checked "fall [are located] in the main Treasury [sic] building" and "would require infiltration - probably several different FSMs." Government Exhibit No. 41 is a 12 August 1975 letter from Ms. Tyson to the defendants Snider and Weigand [They are respectively identified in the routing as the Deputy Deputy Guardian U.S. and Deputy Guardian for Information U.S.] which alluded to Mr. Meisner's statement that he "has gotten files from the Justice Dept. Tax Division."

In a letter dated 10 September 1975, headed "CONFIDENTIAL -SHRED WHEN FINISHED", the defendant Cindy Raymond wrote to Mr. Meisner that since there may have been some confusion regarding GO 1361, target 17, she was "reissuing the target." (Government Exhibit No. 42.) She reminded him that targets 16 and 17 required the infiltration of the Justice Department Tax Division to obtain all files on Scientology, and instructed him that "[w]hat you need to do to comply to this is survey all areas that we have checked, and then take a look at any area (Tax Div) that we need to check and then get the data." She concluded that "[tlhis should clarify waht [sic] is needed and wanted in the way of tgt 17. Send compliance as soon as you can . . . ." Mr. Meisner received that letter in Washington, D.C. and notified the defendant Raymond that all documents from the Department of Justice Tax Division relating to Scientology had been already obtained. 52/

[ In a memorandum from a Guardian's Office official dated October 3, 1975 to the defendant Richard Weigand (Government Exhibit No. 56), requesting a compliance report regarding target 17 of GO 1361, the defendant Weigand, added a handwritten note stating that target 17 "is almost done" in Washington, D.C., but still required six weeks to be completed as far as the Justice Department Tax Division in Los Angeles, California was concerned. Handwriting expert James Miller concludes that the note was probably written by the defendant Weigand. Mr. Meisner also identifies the note as having been written by the defendant Weigand. Government Exhibit No. 56 was seized by Special Agent Smith from Room 4 in the information Bureau at the Cedars Complex. ]

E. The Guardian's Office Awards its GO 1361 Workers

On September 21, 1975, the defendant Gregory Willardson, in his capacity as Branch I Director for the Information Bureau in the United States, wrote a "CSW" (Completed Staff Work) to Guardian World-Wide Jane Kember requesting her to issue certain "commendations" and "awards" to certain Bureau I staff members. They had been involved in the execution of GO 1361 during the period March to late June 1975, when it had been necessary for Mr. Meisner to send thousands of documents to Los Angeles without first excerpting them. Among the individuals for whom official recognition were sought was the defendant Cindy Raymond. The attached "Guardian Condition Order" (Government Exhibit No. 43E)[Government Exhibit No. 43 was seized by Special Agent Smith from Room 4 in the Information Bureau at the Cedars Complex] listed all the individuals to be so honored. It was approved by the defendants Heldt, Weigand and Willardson, and Budlong and Lisa for the Guardian World-Wide, Jane Kember.

The 12 September 1975 "CSW" from the defendant Willardson was routed through, among others, the Deputy Guardian for Information World-Wide, Mo Budlong, who inserted a notation "Okay by me[,] Love MB". Mr. Meisner recognizes it as being in the handwriting of Mr. Budlong. The Deputy Guardian for the United States, the defendant Heldt, initialed the "CSW" next to his title, thereby indicating his approval, as did the Deputy Guardian for Information in the United States, the defendant Richard Weigand, who also initialed the document next to his title. The Guardian World-Wide, Jane Kember, approved the "CSW" by signing her name next to the entry "approved". On the right-hand side of the document, she also requested the defendant Willardson to keep the information confidential since it mentioned Bureau I names. Mr. Meisner recognizes that handwriting as well as the signature next to the word "approved" as that of Ms. Kember.

[Handwriting expert James Miller identifies the handwriting of the defendant Willardson on Government Exhibit No. 43 as follows: On page one, "highly probable" as to the notation in the upper right-hand corner under the date, on page two, "positive" as to the notation signed "Greg" above the date; on page four, "positive" as to the entire letter; on pages five and six, "highly probable" as to the signature "Greg". Moreover Mr. Meisner recognizes the initials of the defendants Heldt and Weigand.]

F. The Theft of IRS Documents Exempted from Disclosure Under the Freedom of Information Act

In July 1975 the defendant Cindy Raymond informed Mr. Meisner that the Church of Scientology had initiated a Freedom of Information Act (FOIA) lawsuit against the IRS and directed him to be alert to any documents in the offices of Charles Zuravin, an attorney in the Disclosure Division of the Chief Counsel's Office, since he was representing the United States in that case. Mr. Zuravin's offices were located in the main IRS building at 1111 Constitution Avenue, N.W., in Washington D.C. Mr. Meisner immediately notified the defendant Wolfe and instructed him to add Mr. Zuravin's office to the list of offices within the IRS's main building in Washington D.C. which he had to constantly monitor. This began a series of entries into Mr. Zuravin's offices by the defendant Wolfe from July 1975 through November 1975. As a result or the defendant Wolfe's entries, the Guardian's office learned that Mr. Zuravin had been amassing all documents dealing with Scientology from all IRS offices around the country in order to prepare an FOIA index. [This index, known as a _Vaughn_ index, is required by the Courts, and lists all documents potentially subject to the FOIA with reasons for all those sought to be exempted from the reach of the Act.]

The defendant Wolfe made his first entry into Mr. Zuravin's office on or about July 28, 1975, and copied Mr. Zuravin's file on the pending Freedom of Information Act lawsuit. He removed that file out, photocopied it using United States Government property, returned it to Mr. Zuravin's office, stole the copies, and turned them over to Mr. Meisner at their weekly meeting. Mr. Meisner summarized the documents taken by the defendant Wolfe in a memorandum addressed to the defendant Raymond dated 28 July 1975, and sent a copy of that memorandum to the defendant, CSG, Mary Sue Hubbard (See Government Exhibit No. 40.) [Government Exhibit No. 40 was seized from a file cabinet located in the Information Bureau at the Cedars Complex. Mr. Meisner identifies the initials next to the title "DG US" in the routing portion of the document as being in the handwriting of the defendant Heldt, and the initials next to the title "INFO BR I DIR US" as being the handwriting of the defendant Willardson.]

The defendant Wolfe made four additional illegal entries into Mr. Zuravin's office at the IRS between mid-September and late November 1975. In each instance, the defendant Wolfe took documents which Mr. Zuravin had obtained from other IRS offices in order to respond to the scientology FOIA suit. Following each entry, the defendant Wolfe gave Mr. Meisner the documents which he had stolen. [The defendant Wolfe told Mr. Meisner that he followed the same procedure each time he entered the IRS offices in order to steal documents. After taking the documents out out of a particular individual's office, he photocopied them on a United States Government photocopying machine using United States Government equipment and paper and then returned them to their proper location, and took the copies of documents out of the building. Of course, all this was done without permission.]

Mr. Meisner summarized each set of documents in a memorandum which he sent to his superiors in Los Angeles, California. Government Exhibits Nos. 44, 47, 48 and 50 [Government Exhibit No. 44 was seized by Special Agent Frederick Hillman, Government Exhibit No. 147 was seized by Special Agent Roger L. Lehman, and Government Exhibit No. 50 was seized by Special Agent Edward J. Miller. They were each seized from a different file cabinets in Room 30 of the Information Bureau at the Cedars Complex. Government Exhibit No. 118 was seized by Special Agent Smith from Room 4 in that same building.]are memoranda prepared by Mr. Meisner for that purpose. Each of these exhibits followed the format of previous memoranda written by Mr. Meisner.

[Mr. Meisner identifies handwriting of the defendant Raymond on the following documents: Government Exhibits Nos. 44 and 45, the handwritten notations next to the entry "Dear Cindy"; Government Exhibit No. 45, the entry "Sent to WW" on the upper right-hand corner of page one; Government Exhibit No. 47, the handwritten notation on the upper left- hand margin and in the upper right-hand of page one "CIC copy"; Government Exhibit No. 48A, the handwritten notation above "Coll Off US" and the initials and date next to that title as well as the handwritten notation below the title of the document; and Government Exhibit No. 50 the initials and date next to the title "Coll Off US" in the routing. Mr. Meisner also identifies on Government Exhibit No. 44 the initials in the handwriting of the defendant Heldt next to the title "DG US" in the routing portion of the document.

However, beginning with Government Exhibit No. 45, [Government Exhibit No. 45 was seized by Special Agent Lehman from a file cabinet in Room 30 of the Cedars Complex] the memorandum dated 30 September 1975, the routing was changed for security purposes. Whereas before September 30, 1975 the memoranda and appended documents were routed through a number of Information Bureau officials, following that date, the memoranda were routed directly from Mr. Meisner to the defendant Raymond. The defendant Raymond was then responsible for the distribution of the memoranda and documents to the other officials of the information Bureau and Guardian's Office who previously received them, namely, the defendants Heldt, Weigand and Willardson.

A copy, however, was still sent to the CSG, the defendant Mary Sue Hubbard, as indicated by the routing in the upper right-hand corner of each memorandum. Government Exhibits Nos. 46A-D are copies of IRS documents stolen from Mr. Zuravin's office by the defendant Wolfe and given to Mr. Meisner. Each of those documents is summarized in the Meisner memorandum of 30 September 1975 (Government Exhibit No. 45).[They are summarized as follows: Government Exhibit No. 46A in Government Exhibit No 45 at page four paragraph two; Government Exhibit No. 46B at page four, paragraphs five and six; Government Exhibit No. 46C at page two, paragraphs two and three; and Government Exhibit No. 46D at page three, paragraphs one and two.]

Each of the four documents has numbers placed by Mr. Meisner at its lower right-hand corner, and concerns either, "the IRS National Office Intelligence files" or the "SSS" [Special Services Staff] files", which were specifically called for by GO 1361, Target 10. In the memorandum of 24 September 1975 (Government Exhibit No. 44), Mr. Meisner summarized documents regarding the "IRS/Hawaii Intelligence Files".

The memorandum of 10 October 1975 (Government Exhibit No. 47) excerpts "IRS Intelligence Files - 1972-1974". Mr. Meisner's 13 October 1975 memorandum (Govern- ment Exhibit No. 48a) deals with the transcript of an interview between former, Scientologist Gene Allard, and California Deputy Attorney General Lawrence Tapper. A copy of that transcript had been given to the IRS. Mr. Meisner's memorandum was subsequently transmitted by the defendant Cindy Raymond to the other Guardian's Office officials who previously had been included in Mr. Meisner's routing. Thus, in a letter dated 21 October 1975 (Government, Exhibit No. 48), the defndant Raymond [Handwriting expert James Miller positively identifies the signature "Cindy" on that letter having been written by the defendant Raymond] transmitted the appended Meisner memorandum of 13 October 1975 and the appended stolen documents to Michael Taylor, the US Directorate Secretary B-I World-Wide, via the defendants Heldt, Weigand, and Willardson, as well as Jane Kember and Mo Budlong. The letter further indicated that a copy had already been sent to the "CSG", the defendant Mary Sue Hubbard, by "AG I DC" Meisner.

By early October 1975, Charles Zuravin had completed an FOIA index regarding all IRS documents relating to Scientology, and had given it to Scientology attorneys. Prior to preparing the FOIA index, Mr. Zuravin had numbered each document so as to facilitate locating them. Within the next few days, the defendant Raymond sent Mr. Meisner a copy of that index with a directive to obtain all documents which Mr. Zuravin had concluded were exempted from the FOIA. Mr. Meisner, prepared a list of those "exempted" documents by IRS number and gave it to the defendant Wolfe who was instructed to obtain them.

Then, in a letter dated 10 November 1975 (Government Exhibit No. 49) [Government Exhibit No. 49 was seized by Special Agent Smith from Room 4 in the Information Bureau at the Cedar's Complex.] to the defendant Cindy Raymond, Mr. Meisner enclosed a copy of the list of withheld documents which he had given to the defendant Wolfe. Mr. Meisner explained to her that he had prepared that list from the FOIA index which she had sent him. He told the defendant Raymond that "Silver", the defendant Wolfe, had been given a copy of that list and "is methodically making Copies of all documents listed."

He told the defendant Raymond that the defendant Wolfe, over the previous weekend, had taken "a foot of material" (stolen documents) from the IRS and was already through the third column of numbers on the index list. Mr. Meisner estimated that an additional two weekends would be needed to acquire all remaining documents from the IRS.

[Handwriting expert James Miller identifies the defendant Raymond as the writer of the eleven line notation in the left margin; the note "This ia an FOI IRS index of all withheld documents in IRS FOI action" on the right-hand side of the document and the nine line notation beginning "Note I am double checking . . ." on page two or Government Exhibit No. 49. Mr. Miller concludes that the handwritten notation "GW 14 Nov" in the upper left-hand corner of the front page is probably in the handwriting of the defendant Willardson. Mr. Meisner identifies the note as being in the handwriting of the defendant Willardson.]

Upon receipt from Mr. Meisner of the list of withheld documents, the defendant Wolfe entered the offices of Mr. Zuravin at the IRS on or about November 20, 1975 and obtained documents located on that list. 65/ In a 4 November 1975 memorandum regarding the state of the District of Columbia Guardian's Office actions on tar- gets 10 and 17 of GO 1361, which she received from Peggy Tyson, the Programs Officer U.S, the defendant Raymond, in a handwritten note, stated that Mr. Meisner was verifying "what more is needed to comply to tgt 10", and had received a copy of a list of all documents withheld by the IRS under the FOIA. (Government Exhibit No. 56B). Handwriting expert James Miller positively concludes that all the writing up to the signature "Cindy" is that of the defendant Raymond.

Thus, the title of Mr. Meisner's 20 November 1975 memorandum (Government Exhibit No. 50); "Re: Withheld IRS FOI Documents #108-141." However, within a few days after that entry, the IRS moved all Scientology-related documents from Mr. Zuravin's office to a file room which had previously been the office of Helen Bumbry, located across the hall and which had a more secure lock. Consequently, the defendant Wolfe was unable to continue to obtain the remaining documents until sometime in January 1976 when, with the assistance of Mr. Don Alverzo, that office was forced open with lock-picking equipment. (See page 100, _infra_.)

Mr. Zuravin states that all the documents summarized in the Meisner memoranda described above were in his files from July to November 1975. Furthermore, he states that he neither gave permission to the defendant Wolfe nor any other representative of the Guardian's Office of the Church of Scientology to enter his office and take copies of the documents located therein, nor had he given these documents to the Church of Scientology pursuant to the Freedom of Information Act.