Gregg Ritchie

Here's a memo from Gregg Ritchie, a product developer at KMPG, which sent as a formal recommendation to Jeff Stein, head of KMPG's tax division:
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In the memo, Ritchie says that his calculations show that if KPMG did not register its OPIS shelter with the IRS, the fees the firm would earn from the shelters would far outweigh any IRS penalties.