Gary W. McDonough - Page 15

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         the arguments and information presented to her.  Given the amount            
         of information, it would be unreasonable to require her to                   
         specifically address in the notice of determination every single             
         asserted fact, circumstance, and argument presented.  The fact               
         that all of the information presented was not specifically                   
         addressed in the notice of determination does not indicate an                
         abuse of discretion.                                                         
                   2.   Petitioner’s Medical Expenses and Possible                    
              Petitioner argues Ms. Cochran failed to adequately consider             
         his declining health, the likelihood his health problems will                
         require early retirement, and possible future increases in                   
         medical expenses.                                                            
              Included in the documentation provided to Ms. Cochran were              
         letters from petitioner’s doctors stating that he suffers from               
         work-related injuries to his lumbar, cervical, and thoracic                  
         spine, his wrists, and his right elbow, resulting in multiple                
         medical procedures, including pain management therapy.                       
         Petitioner asserted the severity of his injuries will force him              
         to retire in the near future and presented a letter from his                 
         doctor indicating his injuries “may” lead to future disability.              
              In the notice of determination, Ms. Cochran stated:  “the               
         taxpayer’s representative contended that the taxpayer was being              
         evaluated for possible disability”.  However, no actual                      
         disability was documented, and no evidence was produced                      

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Last modified: May 25, 2011