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income from wages, we reject petitioners’ assertion that Ms.
Cochran failed to consider each petitioner’s age, health,
retirement status, and current medical costs.
Petitioners’ argument is also unavailing with regard to the
likelihood of future increases in medical and housing costs.
Petitioners did not inform Ms. Cochran with any specificity that
they would have to pay a greater amount of unreimbursed medical
expenses in the future, or that their housing expenses would
increase. Instead, they made general assertions about the
increase of medical costs as people age and about the need for
some seniors to seek in-home care or nursing home care or to make
their houses handicapped accessible.
As reflected in the notice of determination, Ms. Cochran
took into consideration the information petitioners presented,
but concluded that “these possible future expenses are general
projections from the taxpayers’ representative and may never, in
fact, be incurred. The present offer, therefore, must be
considered within the framework of present facts.” Given the
information presented to her, it was not arbitrary or capricious
for Ms. Cochran to ignore these speculative future costs in
making her final determination.
Petitioners also assert that Ms. Cochran abused her
discretion by using Mr. Carter’s pension in her calculation of
petitioners’ future income. Petitioners argue that they must
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