Case Name: Tristina ELMES, Petitioner-Appellant, v. COMMISSIONER OF INTERNAL REVENUE SERVICE, Respondent-Appellee
Court: United States Court of Appeals for the Eleventh Circuit
Jurisdiction: United States
Decision Date: 2009-04-07
Citations: 322 F. App'x 799
Docket Number: No. 08-16239
Parties: Tristina ELMES, Petitioner-Appellant, v. COMMISSIONER OF INTERNAL REVENUE SERVICE, Respondent-Appellee.
Judges: Before BIRCH, HULL and HILL, Circuit Judges.
Reporter: West's Federal Appendix
Volume: 322
Pages: 799–800

Head Matter:
Tristina ELMES, Petitioner-Appellant, v. COMMISSIONER OF INTERNAL REVENUE SERVICE, Respondent-Appellee.
No. 08-16239
Non-Argument Calendar.
United States Court of Appeals, Eleventh Circuit.
April 7, 2009.
Tristina Elmes, Ft Lauderdale, FL, pro se.
Before BIRCH, HULL and HILL, Circuit Judges.

Opinion:
PER CURIAM:
This is an appeal from a decision by the Tax Court granting the Commissioner of Internal Revenue's motion for sanctions authorized under I.R.C. § 6673(a)(1)(B), against the taxpayer, Tristina Elmes, for taking a tax position that was "frivolous and groundless." In similar fashion, she has brought this appeal.
The Tax Court set the sanction amount at $2,500.00. The statute allows a maximum penalty of $25,000.00. I.R.C. § 6673.
We have reviewed the record in this case, the briefs, and the arguments of counsel contained therein. Finding no error, we affirm the judgment of the Tax Court.
AFFIRMED.