I found this on part of the subject:

there is the idea of engrams. According to Hubbard, our brain is made of a reactive mind; in it are engrams which “Consisting primarily of moments of pain, unconsciousness or emotional loss” (pg.10). Through Scientology people can eliminate their engrams and reach a state known as Clear. During this state people are able to reach a higher level of intelligence and health. In fact, Hubbard goes even further to say some individuals are even able to reach such a state as to exhibit supernatural abilities.

Just with this introduction, any scholar would ridicule at these ideas as I am. Freud explained a concept similar to Clear in his writings. He mentioned that through the process of cleaning out one's memories a person is able to feel healthier. Hubbard could be making a connection with that. However, Freud never mentioned supernatural abilities. Apart from this Hubbard mentions a type of machine used to clean out those memories. This machine is known as a anagram machine. At this point most people disregard Hubbard's ideas. After all, how could a machine be used to clean out someone's memory. The scientific proof of such a machine has not been heard of by most scientists and therefore loses credibility in the eyes of the public.

This concept of engrams could be something out of a science fiction movie but nothing more. With all this in mind, I believe that the ruling of recognizing Scientology as a religion was incorrect and many would agree with me that this case should be revisited and looked at from all points of view not just from the limited bits that non scientologists were able to pick out.
http://www.relijournal.com/Religion/Scientology.64512