Thanks for all that helped with this. I finally found the valve. There is a storage area to the left of the water heater near the front of the M26. Inside that storage is a panel secured by 4 screws which covers the left side of the water heater. Removing that panel will get you access to the back of the water heater and the necessary cut off valves. On mine, two were cut off, the valve that allows water in to the tank ( incoming line near the top of the tank ) , and a line near the bottom of the tank (to me this seems like the supply line for the sink etc.. ) . As soon as I opened the top valve, I could hear the water rush in. I let it fill, then cut the water heater on. An hour later we had hot water. Thank goodness I was finally able to find it. We had hot water all day today.
On a side note, I also got a lap full of pressurized water!! . In my Atwood heater, there is a threaded hole that a nylon plug fits in to. Well since day one, the nylon plug has just been sitting there in the bottom of my heater casing. As I was figuring out what the valves on the back of the heater controlled, I thought "I bet this plug needs to be inserted". I screwed the plug in and filled the water heater. Now the problem was, I didn't know that this little nylon plug was the drain hole for the heater. Somehow during the tank filling I decided the plug was doing anything after all and decided to unscrew it. As I removed it, the pressure was high enough to blow the plug out just as I had it almost backed out. Pressurized water came flying out and soaked me from the waste down!!!! Naturally it drained the entire tank and I had to start again. I definitely learned a valuable lesson there! Keep the drain plug in and drain the dang tank before you remove it!
Thanks again to all that assisted. I just may keep this thing after all!
The final thing I wanted to mention was that the need to do all of this was never discussed with me by the dealer. They never mentioned the location of the valves nor the fact that I needed to plug the drain hole for the heater. Im not very happy with them right now.