Decided July 7, 2009
Before Jacobs, Ch.J.; McLaughlin and B.D. Parker, C.JJ.
Raymond Wright appeals from a judgment of the United States Tax Court insofar as the Tax Court dismissed, on jurisdictional and mootness grounds, Wright’s suit challenging a tax collection action arising from his failure to file tax returns in 1987 and 1989. Wright argues that the Tax Court erred in declining to exercise jurisdiction over his request for an abatement of interest and a refund of any resulting overpayment. We conclude that the Tax Court had jurisdiction to determine whether the pro se plaintiff was entitled to an abatement of interest and to a refund resulting from any consequent overpayment. Vacated and remanded.
Raymond Wright, pro se, New York, N.Y.
