Raymond Wright v. Commissioner of Internal Revenue

JACOBS, Circuit Judge.

Raymond Wright, who has appeared pro se throughout this litigation, appeals from a judgment of the United States Tax Court (Vasquez, /.), entered on December 26, 2002, rejecting his claim for interest abatement in respect of tax deficiencies from the years 1987 and 1989. Wright argues that he was denied a fair opportunity to present evidence of actions by the Internal Revenue Service (“IRS”) that may have justified such an abatement. We vacate the judgment of the Tax Court and remand for further proceedings because it is sufficiently unclear whether a tax refund for the…