[…]
The investigation further developed the fact that a belief in the religion of Scientology was not a necessary part of either diagnosis, treatment or cure. People were being treated by this worthless machine on a straight fee basis, without any requirement that they have any interest in the Founding Church. Indeed, during an inspection on October 17, 1962, the top members of this organization advised our inspectors that the benefit of the E meters could be achieved by any individual without any interest or belief in the church.
We have a statement from a person who was told at the Academy that the religious angle was adopted for tax purposes. We have a written explanation by L. Ron Hubbard to the effect that the religion idea would enable practitioners to get into hospitals, prisons and other places where they otherwise would not be permitted. And we have a promotional statement that use of a religious title will increase the practitioners earnings among polio victims. We have a letter signed by a responsible person in the organization claiming the devices to be diagnostic machines.
Letter: Deputy Commissioner John L. Harvey to Senator Maurine Neuberger (January 31, 1963)
View online: archive.org