While you seem to imply that the FTB could simply change the rules, everyone else on this thread seems to think the FTB is not able to alter the rules at all (a

While you seem to imply that the FTB could simply change the rules, everyone else on this thread seems to think the FTB is not able to alter the rules at all (as that would require the legislative authority they do not have). Are you sure the FTB has the power you ascribe?