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[DO NOT PUBLISH] IN THE UNITED STATES COURT OF APPEALS FOR THE ELEVENTH CIRCUIT FILED ________________________ U.S. COURT OF APPEALS ELEVENTH CIRCUIT No. 08-16239 APR 7, 2009 Non-Argument Calendar THOMAS K. KAHN CLERK ________________________ Tax Court Docket No. 14950-06L TRISTINA ELMES, Petitioner-Appellant, versus COMMISSIONER OF INTERNAL REVENUE SERVICE, Respondent-Appellee. ________________________ Appeal from a Decision of the United States Tax Court _________________________ (April 7, 2009) Before BIRCH, HULL and HILL, Circuit Judges. 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. 2
Document Info
Docket Number: 08-16239
Citation Numbers: 322 F. App'x 799
Filed Date: 4/7/2009
Precedential Status: Non-Precedential
Modified Date: 1/12/2023