Leroy Muncy v. CIR

BENTON, Circuit Judge.

Leroy Muncy appeals the order of the Tax Court finding he owes additional income taxes and penalties. On appeal, he challenges only the validity of the Commissioner of Internal Revenue's notice of deficiency (NOD). This court reviews de novo, as a matter of law, whether the Tax Court had jurisdiction pursuant to a validly issued NOD. See Bartman v. Comm'r , 446 F.3d 785 , 787 (8th Cir. 2006) (standard of review).

Muncy argues that the signer of the NOD did not have authority to "issue" it. This court previously remanded for factual findings "whether [Janet A.] Miller[,…