Michael D. Cornwell and Hilary J. Iker - Page 6

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          income, but he noted that 1 Administration, Internal Revenue                
          Manual (CCH), section, at 16,339-7, provides a guideline            
          to compute future income.  The cited section provides for                   
          adjustments when income is expected to increase or decrease.                
          After considering that overtime pay would result in variable                
          income, Lin decided to average petitioner’s most recent 5 years             
          of income to calculate future income.  The calculations are set             
          forth below:                                                                
          Period           Adjusted Gross Income                                      
          2001                  $98,315.00                                            
          2002                  100,392.00                                            
          2003                  100,203.00                                            
          2004                  100,297.00                                            
          2005                  107,024.00                                            
          Total                  506,231.00                                           
          Average (annual)       101,246.20                                           
          Average (monthly)        8,437.18                                           
          Lin further explained that, based on this revised figure for                
          future income, the RCP was now $56,976.  The letter reminded                
          petitioners that Lin would be rejecting their OICs if they did              
          not amend their offer to at least pay the RCP.                              
               In a letter dated May 30, 2006, petitioner mailed the                  
          declaration of Dr. Joyce Pickersgill, a forensic economist, to              
          support petitioners’ position that overtime pay should be                   
          excluded entirely when calculating future income for the purpose            
          of computing the RCP.  Petitioner again referred to “a recent               
          change in the overtime pay policy of my employer.”                          

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