Hey, thanks for the replies. Sorry, I didn't get an email notification so I figured no one replied.
Anyway, Pow, I thought that perhaps what you mentioned in step 60 could be the issue, but looking more closely the front and rear landing gear aren't connect via that gear system. I think the issue might be on step 40 (page 33), as Gumalca suggests. How it's connected to that long black (8 hole) piece might be the issue. At least I hope it is. I'll have time later today to take the roof off and see if that's the issue, perhaps it's just connected one hole over. Maybe that's it. Doesn't mean it's a trivial fix, but I'd like to at least diagnose this before ripping everything apart.
@Gumalca, yes the front landing gear works perfectly. And yes I did test it, however, the image on page 33 indicates that turning the right-most shaft (with orange arrow) moves the black piece back and forth (which eventually links up to the front landing gear). However, it doesn't really make it clear that the same shaft needs to be in a particular orientation at the end of your little test. And the same on page 46, it indicates that turning the dial should raise/lower the front landing gear, doesn't make it clear that the rear landing gear shaft should be in a particular orientation. I mean, the image does have it in the correct orientation, but it's a shaft that spins and it's not clear that orientation matters here. So ya, a little frustrating.
Anyway, thanks again and I'll keep you posted.