Tristina Elmes v. Comm'r of IRS , 322 F. App'x 799 ( 2009 )


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  •                                                        [DO NOT PUBLISH]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Precedential Status: Non-Precedential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