In 1993, seven years after Hubbard's death, the IRS made a puzzling and highly suspicious reversal. It settled its tax bill with Scientology for just $12.5 million and conferred on it the title of tax-exempt "religion."
Both the Wall Street Journal and New York Times later broke important ground with respective reports on the secret meetings that led to the agreement, and details of Scientology's harassment of IRS officials. [...continued]
And for a little more detail of how the financial workings go round-and-round in Scientology, an ex-insider's report from WWP (with links to an Ebook and court transcripts).
Message to American Taxpayers: Scientology's IRS Deal