A 26-year-old Scientology church employee has filed a $750,000 wrongful arrest suit in federal court here, alleging that FBI and Internal Revnue Service agents mistakenly arrested him on charges of using forged government identification.

Georgory L. Taylor contends in the suit that he was arrested even though he produced 12 pieces of identification to prove that he was not the man the agents were seeking - a former member of the Founding Church of Scientology whom Taylor knows.

An FBI agent who asked not to be identified said the man being sought used a phony government identification card to enter federal buildings and make copies of government documents. The agent said the suspect has not yet been arrested.

The agent said the number and nature of government documents allegedly copied by the supect is unkown, but authorities believe he was trying to collect evidence that federal agents were conspiring to harass the Scientology church.

The church contends various federal government agencies maintain files on the organization. It has filed several federal court suits throughout the country asking that government records on its activities be mad eavailable to the church, which claims a world memberhip of 3 million.

The church lost one court battle with the Food and Drug Administration in 1971 when a federal judge here ruled that the church could no longer advertise its controversial "E-Meters" as a cure for diseases.

The IRS has formally acknowledged that agents mistakenly arrrested Taylor last Sept. 10 and apologized to him.

In a Nov. 3, 1976, letter, IRS assistant commissioner W.A. Bates, said: "On Sept. 10, 1976, acting in good faith and in pursuance of a lawful arrest warrant . . . inspectors of the Internal Service mistook you for (the suspect) and placed you under arrest.

"We deeply regret the invconvenience you suffered as a result. The fact that you are affiliated with the Church of Scientology was not a factor in obtaining the arrest warrant, nor in effecting the arrest."

Taylor's suit says he was taken to D.C. police headquarters and questioned after being fingerprinted an photographed.

Taylor said he repeatedly asked the policemen and agents to check his fingerprints against the prints of the named on the warrant but that the fingerprint check was never made.

According to the suit Taylor was questioned by three FBI agents, Michael DeSanctus, Christine Hansen and Joseph Jackson as well as agents of the IRS and District police.

Taylor, who alleges that he had been under FBI surveillance before he was arrested, said his attorney, Frederic Kellog, and the Rev. Kendric L. Moxon, an official of the Scientology church, went to police headquarters an hour after the 11 p.m. arrest.

Kellog and Moxon tried to offer proof to authorities that Taylor was not the suspect named on the warrant, according to the suite, but the agents and policemen did not allow the two to present their evidence.

Taylor was jailed that night and after a lineup the next day was brought before a D.C. Superior Court judge who ruled that Taylor was not the suspect and ordered him released.

Spokesmen for the FBI and the IRS have refused to comment on that the case is under litigation.