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Blatter claims that the figure is $31.9m but Zen-Ruffinen says the true amount is $115.6m.
They say the true amount is either £4.5bn or at most £6bn.
But HMRC had no "hard information" about the true amount of money held in the accounts.
Whatever the figure will turn out to be, no one is likely to know the true amount anytime soon.
Western analysts have long suspected that the true amount of China's bad loans is far higher than the official figures.
After a long flight it can be hard to work out the true amount when faced with lots of zeros.
State officials say as much as $250 million is at stake in the case, but Con Edison says the true amount is less than $200 million.
And to conceal the thefts, he reportedly filed false statements that misstated his office's activities and failed to state the true amount of the receipts collected.
The true amount at risk, after cancelling out offsetting exposures, is only about 3% of their notional value (that is $1.6 trillion, even so).
By 2010 this amounted to a difference of 1.4 billion tonnes of carbon pollution a year, and rising.It appears no one knows what the true amount is.
Labor has said it wants to scrap the tax but won't commit to doing so until it sees modelling of the true amount of revenue that would be forgone.
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Justyna Jupowicz-Kozak
CEO of Professional Science Editing for Scientists @ prosciediting.com