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PRESTWICH v. I.R.S.

No. 85-2029.

796 F.2d 582 (1986)

Thomas W. PRESTWICH, Plaintiff, Appellant, v. INTERNAL REVENUE SERVICE, Defendant, Appellee.

United States Court of Appeals, First Circuit.

Decided July 30, 1986.

Attorney(s) appearing for the Case

Thomas W. Prestwich, on brief, pro se.

Michael L. Paup, Richard Farber, Laurie A. Snyder, Tax Div., Dept. of Justice, Roger M. Olsen, Acting Asst. Atty. Gen., and William F. Weld, U.S. Atty., on brief, for defendant, appellee.

Before CAMPBELL, Chief Judge, COFFIN and TORRUELLA, Circuit Judges.

PER CURIAM.

This case is before us on appeal by plaintiff/appellant pro se, Thomas W. Prestwich, from dismissal of his complaint and request for injunction seeking the removal of a federal tax lien filed against his property pursuant to 26 U.S.C. § 6305(a).1 Section 6305(a) allows states, with approval from the Secretary of Health and Human Services (HHS), to collect past-due child support through the Internal Revenue Service...

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