| 词条 | Diane Kroupa |
| 释义 |
| honorific-prefix = | name = Diane Kroupa | honorific-suffix = | image = U.S._Tax_Court_Portrait_of_Diane_Kroupa.jpeg | alt = | caption = | office = Judge of the United States Tax Court | term_start = June 12, 2003 | term_end = June 16, 2014 | office1 = | term_start1 = | term_end1 = | appointer1 = George W. Bush | predecessor1 = | successor1 = | office2 = Chief Judge of the Minnesota Tax Court | term_start2 = 1995 | term_end2 = 2001 | appointer2 = Arne Carlson | pronunciation = | birth_name = | birth_date = | birth_place = | death_date = | death_place = | death_cause = | resting_place = | resting_place_coordinates = | citizenship = | nationality = | party = | otherparty = | height = | spouse = | partner = | relations = | children = | parents = | mother = | father = | relatives = | residence = | education = Georgetown University University of South Dakota School of Law | alma_mater = | occupation = | profession = | known_for = | salary = | net_worth = | cabinet = | committees = | portfolio = | religion = | awards = | signature = | signature_alt = | website = | footnotes = }}Diane Lynn Kroupa (born 1955 in South Dakota) 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.[1] Early life and educationKroupa 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. CareerPrior 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 1984-1985. 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 ServiceShe 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.[2] She retired from the Tax Court on June 16, 2014. Federal criminal tax chargesOn April 4, 2016, Kroupa and her husband, Robert E. Fackler, were indicted[3] 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."[4][5] On October 21, 2016, Kroupa pled guilty to conspiring to defraud the United States for $450,000 in taxes.[6] In June 2017, Kroupa was sentenced to 34 months in prison and ordered to pay more than $450,000 in restitution.[7] Memberships and activities
AttributionMaterial 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. References1. ^https://www.washingtonpost.com/local/two-mornings-a-week-the-bingo-balls-spin-at-so-others-might-eat--for-clothes/2018/12/05/a5b47082-f352-11e8-bc79-68604ed88993_story.html {{authority control}}{{DEFAULTSORT:Kroupa, Diane Lynn}}2. ^[https://georgewbush-whitehouse.archives.gov/news/nominations/929.html Presidential Nomination: Diane Lynn Kroupa] 3. ^{{cite web|title=Indictment|url=https://www.justice.gov/usao-mn/file/838191/download|accessdate=11 April 2016}} 4. ^{{cite web | title=DOJ ANNOUNCES TAX CHARGES AGAINST FORMER TAX COURT JUDGE | publisher=Tax Notes Today # 2016 TNT 65-29 | date=5 April 2016 | accessdate=5 April 2016}} 5. ^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 [https://www.justice.gov/usao-mn/pr/former-united-states-tax-court-judge-and-husband-indicted-conspiracy-commit-tax-evasion]. 6. ^{{Cite web|url=https://www.justice.gov/usao-mn/pr/former-united-states-tax-court-judge-pleads-guilty-conspiring-defraud-irs-450000-taxes|title=Former United States Tax Court Judge Pleads Guilty To Conspiring To Defraud The IRS Of $450,000 In Taxes|website=www.justice.gov|language=en|access-date=2017-01-30}} 7. ^{{cite news|title=Fmr. Federal Tax Judge & Husband Sentenced For Tax Fraud|url=http://minnesota.cbslocal.com/2017/06/22/tax-judge-tax-fraud-sentencing/|accessdate=25 September 2017|publisher=CBS Minnesota|date=June 22, 2017}} 7 : 1955 births|Living people|Judges of the United States Tax Court|United States Article I federal judges appointed by George W. Bush|21st-century American judges|Edmund A. Walsh School of Foreign Service alumni|University of South Dakota School of Law alumni |
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