Ruth E. Urban v. Commissioner of Internal Revenue Service

Ruth E. Urban appeals pro se the tax court’s order granting the Commissioner of Internal Revenue’s (“CIR”) motion for judgment on the pleadings. We have jurisdiction pursuant to 26 U.S.C. § 7482 (a) and affirm the tax court’s decision.

I

Standard of Review

Whether the tax court’s judgment on the pleadings was proper is a question of law which we review de novo. See Grimes v. Commissioner, 806 F.2d 1451, 1453 (9th Cir.1986).

II

Merits

Urban does not dispute that she earned wages during the tax year in question, 1984, nor does she allege that the CIR made any computing errors in calculating the amount of her tax deficiency based on these wages. Instead, Urban contends that the CIR’s notice of deficiency was not valid because it was not properly signed as is required by the Internal Revenue Manual (“IRM”). This contention lacks merit.

The CIR’s notice of deficiency was valid. The Internal Revenue Code does not require the notice of deficiency to be signed. See 26 U.S.C. § 6212 (“[i]f the Secretary determines that there is a deficiency ... he is authorized to send such deficiency to the taxpayer by certified mail or registered mail”); see also Commissioner v. Oswego Falls…