Church of Scientology spokesman Tommy Davis said neither the church nor any of its related entities were involved in any way in the management of Dr. Rene Piedra's former dental practice.
Scientology also denies the bankruptcy trustee's allegations that Piedra and various church entities schemed to defraud patients while transferring $715,364 in patient payments to the church.
The Times asked the church to comment on the actions of Piedra and his staff. Spokesman Davis responded:
"The Church had nothing to do with the conduct of his financial matters. The Church of course does not condone any deceptive financial practices and such practices are considered by the Church to be unethical behavior. The Church is not privy to the facts of Dr. Piedra's matter.
''It is not the practice of Scientologists, and is anathema to Church teachings, for anyone to defraud another individual or engage in unethical personal or business activities.
"Such behavior is frowned upon by the Church and if known about would affect an individual's standing in the Church if no action was taken to remedy the matter and correct any wrongs committed.
"If an individual Scientologist were discovered to have done anything illegal the individual would be encouraged to report the matter to the proper authorities and if he/she failed to do so the Church would bring the matter to the attention of said authorities. This is Church policy.''