
    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.
   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.  