This is a pretty good link on the subject by Mary Ann Bosnos,
http://www.scientology-lies.com/help/refund.html
For some reason my browser won't display the page but I copied the text below, I tried to attach it as a formatted doc or html file, but I gave up trying due to the limitations on attachments
Getting a Refund from Scientology
I am not an expert, and I am not a lawyer. However, from reading about other people's strategies, I would encourage you to
write down everything that has anything to do with your refund;
contact your local district attorney and state attorney general's office;
contact the IRS (Scientology promised to grant refunds in their 1993 IRS agreement);
and DON'T SIGN ANYTHING until your lawyer has seen it. In particular, for money on account, you should not have to sign ANYTHING, ever, for a return of your own unused money.
Recently, people requesting refunds have been posting information to the alt.religion.scientology newsgroup, sharing information about their strategies. Check the newsgroup, or browse the archives at Google.
I'll try to summarize successful (and unsuccessful) strategies here in the not-too-distant future.
Using Scientology's Refund Policy
This excellent article was posted to the alt.religion.scientology newsgroup by Mary Ann Bosnos.
Below is the Church of Scientology's refund policy as stated to the U.S.
Internal Revenue Service during negotiations for tax-exempt status. According
to this policy, former members can obtain refunds easily and quickly.
If you want a refund, I suggest that you write a letter to your CoS org and
request one. Include a copy of this policy if you wish. Be sure to keep copies
of all correspondence with the org and make notes of any phone conversations.
If you don't receive a refund promptly, I recommend that you seek the help of an
attorney, who can write a letter on your behalf to encourage action.
Also, if you don't receive a speedy refund, please write a letter (including
copies of your correspondence with CoS) to the House Ways & Means Committee.
This is the congressional committee that oversees IRS operations, and committee
members would want to know whether an organization granted tax-exempt status by
the IRS is or is not adhering to its stated policy. That address is:
Committee on Ways and Means
U.S. House of Representatives
1102 Longworth House Office Bldg.
Washington, D.C. 20515
Attn: Hon. Bill Thomas, Chairman.
The following is the Church of Scientology's written response to IRS questions
as part of Form 1023 filing. This information can be verified at the Exempt
Organizations Reading Room in the IRS office in Washington, D.C. This document
was created specifically to answer IRS questions on CoS public policy and is
available for public viewing and reproduction; there is no indication that any
of the wording is copyrighted material. However, in the event that some
portions of the document may contain material copyrighted by the Church of
Scientology or its affiliated organizations, I hereby assert that the following
quotation is Fair Use because: (1) The purpose is criticism and comment. (2) I
do not conduct commerce of any kind in connection with this quoted material.
(3) The portion of text quoted is brief. (4) My quoting this excerpt does not
supplant demand for the original work nor affect marketability of CoS
copyrighted materials.
If the Church of Scientology attempts to use legal threats to silence this Fair
Use, those attempts will be publicized to the media, to EFF's Chilling Effects
Clearinghouse, anti-SLAPP organizations, the GILC, IFEA and DFC.
BEGIN FAIR USE QUOTE:
It has been a long-standing policy of the Church that if someone is
dissatisfied with their Scientology services and asks to have their
contributions returned within a three month period, these amounts will be
returned. Likewise, if the person asks for return of contributions for which no
services were received (i.e. an advance payment), there is no three month
limitation period. Anyone newly enrolling in services at a Church of
Scientology is informed of the policies and signs an agreement to abide by them.
As a further condition of receiving a refund or repayment, the person
understands that they may not again receive services from the Church.
Within the Church, there are two separate terms: A "refund" refers to a
return of contributions to a parishioner within 90 days of participating in
religious services while a "repayment" refers to a return of a parishioner's
advance payment before he or she has participated in religious services. For
simplicity, the following discussion will use the term "refund" to describe both
types of transactions, because both involve a return of parishioner
contributions.
The Church's refund policy is exceedingly fair. If someone isn't happy with
Scientology -- which is a very small minority of people -- he simply has to make
a proper request for his donations back, agree to forego further services and
his donations will be returned. For the Church, in addition to the fact that
this policy aligns with Scientology principles of exchange, it also serves the
purpose of allowing our churches and the parishioners who are very happy with
Scientology, to carry on without the unhappy few in their midst.
END FAIR USE QUOTE.
Mary Ann Bosnos