If you think that scheme is not legal, why would you send a letter to KPMG to transfer it to their clients, to have an amnesty? I call it amnesty because in the dictionary it says....
In the French dictionary, amnesty is defined as an act by the legislature to retroactively erase the punishable nature of the offence to which it applies. Depending on the case, amnesty may prevent or quash public prosecution.
If you think the scheme is not legal, why would you send an amnesty letter to taxpayers instead of pursuing this in court?