Haha yeah for the past tax year I I looked at my transaction history and it was missing some that I expected to be there. Turns out, the exchange (Gemini, for crypto) uses UTC, but the IRS docs always tell you that a cutoff is relative to your own time zone.

The transactions were in the late evening on New Year's Eve, central US time, but that was already the next year by UTC, so any readout of "transactions for 2022" would not include them.

[1] e.g. https://www.irs.gov/taxtopics/tc301