DECLARE @list NVARCHAR(MAX)
SET @list = 'value1, value2, value3' -- Replace this with your list of values
DECLARE @sql NVARCHAR(MAX)
SET @sql = '
SELECT *
FROM OPENQUERY([YourLinkedServerName],
''SELECT *
FROM YourRemoteTable
WHERE YourColumn IN (''' + REPLACE(@list, ',', ''',''') + ''')''
)'
EXEC sp_executesql @sql