Decisions Month Year Cite Decision Type Issues J. King and C. KingJanuary20222022-OTA-028NonprecedentialFederal adjustments (royalties, capital gains, rental income) N. CadochJanuary20222022-OTA-026NonprecedentialLate filing penalty (R&TC 19131) P. BuckyJanuary... Read MoreRead more about 2022 FIT Opinions