The confusion with the twist/ending/written note

So I see I'm not the only one who as confused. I got it, but it took a second. I had to rewind to get a look at their faces. The actors/characters looked too much alike, and that is what got everyone thinking all differently.

But besides the lookalike factor, there were other issues. The main problem was the note. Why would the tax evader write "I know what you're about to do to me"? When did he write it? Remember, it didn't say "I know why you DID this to me" It said "About to do to me"

If Kozloski wrote it, as some on here speculated, when did he put it into the hand of the tax evader?

If the tax evader wrote it, why wouldn't he say You got the wrong man?

All this stems from weak writing.

The silliest part to me though was when the tax guy hung himself, he was wearing two shoes. So when he made his big escape, instead of making a run for it, we're to believe he took the time to get dressed? And more important, we saw what the Landrys did to his foot. That thing would be swollen the size of a football and no way would it fit comfortable and snug in his shoe.