The company has also looked at the offshoreapplication of the kites to extract energy from the wind flows blowing between 200 and 800 meters above sea level.
Taxpayers who have entered OVDP who disagree with the application of the offshore penalty given the unique facts and circumstances of their case may elect to opt out of the civil settlement structure of the program.
FAPTs can ignore this flaw since the offshore forum will always choose the application of its own laws anyway, and without regard to what some U.S. court might do.