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.