THOMAS W. PRESTWICH, PLAINTIFF, APPELLANT, v. INTERNAL REVENUE SERVICE, DEFENDANT, APPELLEE. No. 85-2029.United States Court of Appeals, First Circuit.Submitted June 6, 1986. Decided July 30, 1986. 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 […]