Hanson v. Commissioner ( 2014 )

FILED
NOT FOR PUBLICATION DEC 12 2014
MOLLY C. DWYER, CLERK
UNITED STATES COURT OF APPEALS U.S. COURT OF APPEALS
FOR THE NINTH CIRCUIT
RONALD JULIAN HANSON, pro se; No. 13-70545
KATHY ANN HANSON,
Tax Ct. No. 24496-11
Petitioners - Appellants,
v. MEMORANDUM*
COMMISSIONER OF INTERNAL
REVENUE,
Respondent - Appellee.
Appeal from a Decision of the
United States Tax Court
Submitted December 5, 2014**
Before: HAWKINS, McKEOWN, and FRIEDLAND, Circuit Judges.
Ronald Julian Hanson and Kathy Ann Hanson appeal pro se from the Tax
Court’s decision, pursuant to the parties’ stipulation, that there were deficiencies in
the Hansons’ 2008 and 2009 income tax, but no penalty owed for the 2009 tax
*
This disposition is not appropriate for publication and is not precedent
except as provided by 9th Cir. R. 36-3.
**
The panel unanimously concludes this case is suitable for decision
without oral argument. See Fed. R. App. P. 34(a)(2).
year. We have jurisdiction under 26 U.S.C. § 7482(a)(1). We affirm.
The Hansons have waived their right to appeal the Tax Court’s decision that
was entered upon the parties’ stipulation because the two exceptions to the rule that
a party cannot appeal a judgment entered with its consent are not applicable here.
See Tapper v. Comm’r, 766 F.2d 401, 403 (9th Cir. 1985) (per curiam) (concluding
that taxpayers could not appeal from a stipulated judgment entered by the Tax
Court because the Tax Court had jurisdiction to enter the judgment and the parties
consented); see also Gatto v. Comm’r, 1 F.3d 826, 828 (9th Cir. 1993) (“[A] party
implicitly surrenders its right to appeal a civil judgment, on other than
jurisdictional grounds, by consenting to be bound by that judgment. An explicit
waiver of appeal rights is not necessary.”).
AFFIRMED.
2 13-70545