MEMORANDUM **

Joy Basa Roy appeals from the district court’s judgment and challenges her guilty-plea conviction and 24-month sentence for income tax evasion, in violation of 26 U.S.C. § 7201. Pursuant to Anders v. California, 386 U.S. 738, 87 S.Ct. 1396, 18 L.Ed.2d 493 (1967), Roy’s counsel has filed a brief stating that there are no grounds for relief, along with a motion to withdraw as counsel of record. We have provided Roy the opportunity to file a pro se supplemental brief. No pro se supplemental brief or answering brief has been filed.

Roy has waived her right to appeal her conviction and sentence. Our independent review of the record pursuant to Penson v. Ohio, 488 U.S. 75, 80, 109 S.Ct. 346, 102 L.Ed.2d 300 (1988), discloses no arguable issue as to the validity of the waiver. See United States v. Watson, 582 F.3d 974, 986-88 (9th Cir. 2009). We accordingly dismiss the appeal. See id. at 988.

Counsel’s motion to withdraw is GRANTED.

DISMISSED.