MEMORANDUM **

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 *436 the Hansons’ 2008 and 2009 income tax, but no penalty owed for the 2009 tax 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.