I need to get under the dryer to replace a heating coil I guess. Dryer Not Drying but I cannot get the toe panel off.

I would almost guarantee you that access to the heating element will be from the back. It should be obvious how to remove the back once you see it.

Good luck,
WallyH

P. S. I'd also check the thermal fuse (http://www.applianceblog.com/mainforums/attachments/whirlpool-kitchenaid/415d1159395986-dryer-timer-wiring-thermalfuse.jpg) before replacing the element.