Personally, I would like their tax exemption should be revoked for lack of transparency and that is not to say it should not be reissued.

In the words of Chris Owen, "...It is possible, too, that Scientology deserves its tax exemption on merit. But it is also possible that Scientology pressured senior IRS officials into granting an unmerited tax exemption, by using private detectives and frivolous (?) lawsuits, and that the IRS is now trying to cover this up in order to save its officials' own skins. This is just a possibility, one of a number of scenarios. The evidence so far is suggestive, not conclusive. It is, however, vital that the above questions be answered. If unfair tactics were used, this impinges on the rest of us in a number of ways:

For US citizens, it is vital that the IRS' decisions be trustworthy and open. Its work affects every citizen in the country. A key principle is equity of operation: it should not arbitrarily favour or disfavour any group of citizens. If it has in fact arbitrarily ruled in favour of Scientology because of the latter's aggressive tactics, this blows a massive hole in the principle of equity and undermines its impartiality. For non-US citizens, the effects are smaller but still of note. The Church of Scientology is now using the IRS decision as evidence that other nations should grant it tax exemption. If the IRS' decision significantly influences other national tax authorities, it is obviously vital that the IRS decision should be recognised as being entirely above board."

If it requires revoking the tax exemption or threatening to due so for the Freedom of Information Act to be honored, absolutely I agree this step must be taken.