Diane Kroupa

Diane Kroupa
Judge of the United States Tax Court
In office
June 12, 2003 – June 16, 2014
Appointed byGeorge W. Bush
Preceded byRobert Ruwe
Succeeded byPatrick J. Urda
Chief Judge of the Minnesota Tax Court
In office
1995–2001
Appointed byArne Carlson
Personal details
Born (1955-10-12) October 12, 1955 (age 69)
Mitchell, South Dakota, U.S.
EducationGeorgetown University (BS)
University of South Dakota (JD)

Diane Lynn Kroupa (born October 12, 1955)[1] is an American attorney who served as a federal judge of the United States Tax Court from 2003 until 2014. Kroupa previously was the Chief Judge of the Minnesota Tax Court. Following her criminal conviction in U.S. District Court for a tax-related crime (conspiracy to defraud the United States), she was sentenced to 34 months in prison. She has since been released from prison.[2]

Early life and education

Kroupa received a Bachelor of Science in Foreign Service from the Georgetown University Edmund A. Walsh School of Foreign Service in 1978, followed in 1981 by a J.D. from the University of South Dakota School of Law.

Career

Prior to appointment to the Tax Court, Kroupa worked for the Internal Revenue Service as attorney-advisor, Legislation and Regulations Division, Office of Chief Counsel. She also worked at the Tax Court prior to her appointment as an attorney-advisor to Judge Joel Gerber from 1984 to 1985. Kroupa practiced tax law at Faegre & Benson, LLP in Minneapolis, Minnesota. She became a Minnesota Tax Court Judge from 1995 to 2001 and was Chief Judge from 1998 to 2001.

Federal Judicial Service

She was appointed by President George W. Bush as a Federal Judge on the United States Tax Court, on June 13, 2003, for a term ending June 12, 2018.[3] Although under the Internal Revenue Code section 7447 Kroupa didn't serve the sufficient amount of time (15 years) and was under 65 (minimum retirement age) she retired rather than resigned from the Tax Court on June 16, 2014. If she had resigned she would not be entitled to collect her salary for life. Retired judges collect full salary for life.

Federal criminal tax charges

On April 4, 2016, Kroupa and her husband, Robert E. Fackler, were indicted[4] on "conspiracy, tax evasion, making and subscribing false tax returns and obstruction of an Internal Revenue Service (IRS) audit" as a "result of an investigation conducted by the Criminal Investigation Division of the IRS and the United States Postal Inspection Service."[5][6]

On October 21, 2016, Kroupa pled guilty to conspiring to defraud the United States for $450,000 in taxes.[7] In June 2017, Kroupa was sentenced to 34 months in prison and ordered to pay more than $450,000 in restitution.[8]

Memberships and activities

  • Admitted to practice law in South Dakota (1981), District of Columbia (1985) and Minnesota (1986).
  • Member, American Bar Association (Tax Section), Minnesota State Bar Association (Tax Section), National Association of Women Judges (1995 to present), American Judicature Society (1995 to present).
  • Distinguished Service Award Recipient (2001) Minnesota State Bar Association (Tax Section).
  • Volunteer of the Year Award, Junior League of Minneapolis (1993) and Community Volunteer of the Year, Minnesota State Bar Association (1998).

Attribution

Material on this page was copied from the website of the United States Tax Court, which is published by a United States government agency, and is therefore in the public domain.

References

  1. ^ "Hearing before the Committee on Finance" (PDF). United States Senate. April 1, 2003.
  2. ^ John Kelly (2018-12-11) [2018-12-05]. "Two mornings a week, the bingo balls spin at So Others Might Eat — for clothes". The Washington Post. Washington, D.C. ISSN 0190-8286. OCLC 1330888409.[please check these dates]
  3. ^ Presidential Nomination: Diane Lynn Kroupa
  4. ^ "Indictment". Retrieved 11 April 2016.
  5. ^ "DOJ ANNOUNCES TAX CHARGES AGAINST FORMER TAX COURT JUDGE". Tax Notes Today # 2016 TNT 65-29. 5 April 2016. {{cite web}}: Missing or empty |url= (help)
  6. ^ News release, April 4, 2016, "Former United States Tax Court Judge and Husband Indicted for Conspiracy to Commit Tax Evasion and Obstruction of an IRS Audit," U.S. Dep't of Justice, at [1].
  7. ^ "Former United States Tax Court Judge Pleads Guilty To Conspiring To Defraud The IRS Of $450,000 In Taxes". www.justice.gov. 25 October 2016. Retrieved 2017-01-30.
  8. ^ "Fmr. Federal Tax Judge & Husband Sentenced For Tax Fraud". CBS Minnesota. June 22, 2017. Retrieved 25 September 2017.