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take their special circumstances into account because, they
assert, she did not reflect that they both have “significant
medical conditions” and that their medical expenses will increase
in later years. Petitioners’ assertions and speculation are
without merit. We do not believe that Appeals must specifically
list in the notice of determination every single fact that it
considered in arriving at the determination. Nor do we find that
Cochran inadequately considered the information actually given to
her by petitioners. In fact, Cochran computed petitioners’
future income potential by using the same income figures that
petitioners reported on their Form 433-A, and the reported items
of income were all types of retirement income that could
reasonably be expected to remain constant over the next 48
months. Cochran’s calculations also reflected her generous
assessment that: (1) In the 48-month period, petitioners would
pay $1,087 of medical expenses monthly, although she believed
that amount to be greater than average, (2) petitioners had
overstated the values of their vehicles and were entitled to a
20-percent reduction in those values, although petitioners had
reported their vehicles at their trade-in values, (3) petitioners
had properly valued their home and other real property at their
assessed values, although appraisals or current market value may
be higher, and (4) petitioners may be allowed to claim their $500
“other expense” as a monthly expense, although the nature of the
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