Roy and Antonette Barnes - Page 18

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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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