Vernon Wertz, 76, a retired tax law specialist with the Internal Revenue Service and an active volunteer with the Boy Scouts, died July 17 at Fairland Nursing and Retirement Center in Silver Spring after a stroke. He lived in Silver Spring.

Mr. Wertz, who was a native of Nebraska, was a graduate of Chadron State College in Chadron, Neb.

He moved to Washington in 1928 when he joined the old Bureau of Internal Revenue as a clerk. He retired from the IRS tax-exempt organizations division in 1962.

Mr. Wertz was a troop leader, camp counselor and badge examiner with the Boy Scouts. He received scouting's Silver Beaver Award. He was a secretary with the Eastern Federation of Mineralogical and Lapidary Societies and a secretary-treasurer of Micromineralogist of the National Capitol Area. He was a past president of the Silver Spring Camera Club and a volunteer librarian with the Brookside Gardens in Wheaton. He was a member of the Gem and Lapidary Mineralogical Society.

Survivors include his wife, Ruth Cole Wertz of Silver Spring; a son, Harold V. of Virginia; a daughter, Donna L. Gardiner of Woodbine, Md.; three sisters, Althea Reynolds of Osceola, Iowa, Irene Garbette of Kennewick, Wash., and Eva Kunze of Glen Oaks, N.Y., and seven grandchildren.