United States Second Circuit

United States Tax Court judgment dismissing plaintiff's suit challenging a tax collection action on jurisdictional and mootness grounds is vacated and remanded where 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, also making the dismissal of plaintiff's challenge to his taxes on mootness grounds incorrect. The Tax Court did not abuse its discretion in denying plaintiff's recusal motion.

Appellate Information

• Decided 07/07/2009
• Published 07/07/2009

Judges

• DENNIS JACOBS, Chief Judge:, Before JACOBS, Chief Judge, McLAUGHLIN and B.D. PARKER, Circuit Judges.

Court

• United States Second Circuit

Counsel

• For Appellant:
  
• Raymond Wright, New York, N.Y., pro se.


• For Appellees:
  
• Sara An Ketchum, Esq., on submission, Joan I. Oppenheimer, Esq., United States Department of Justice, Tax Division, on the brief, for Richard T. Morrison, Acting Assistant Attorney General for the United States, for Appellee.