Diane Kroupa

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Diane Lynn Kroupa (born 1955 in South Dakota) is a former federal judge of the United States Tax Court.

Early life and education[edit]

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 Juris Doctor from the University of South Dakota School of Law.


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 1984-1985. 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. 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.[1] She retired from the Tax Court on June 16, 2014.

Federal criminal tax charges[edit]

On April 4, 2016, Kroupa and her husband, Robert E. Fackler, were indicted[2] 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."[3][4]

On October 21, 2016, Kroupa pled guilty to conspiring to defraud the United States for $450,000 in taxes.[5] In June 2017, Kroupa was sentenced to 34 months in prison and ordered to pay more than $450,000 in restitution.[6]

Memberships and activities[edit]

  • 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).


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.


  1. ^ Presidential Nomination: Diane Lynn Kroupa
  2. ^ "Indictment". Retrieved 11 April 2016. 
  3. ^ "DOJ ANNOUNCES TAX CHARGES AGAINST FORMER TAX COURT JUDGE". Tax Notes Today # 2016 TNT 65-29. 5 April 2016. 
  4. ^ 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].
  5. ^ "Former United States Tax Court Judge Pleads Guilty To Conspiring To Defraud The IRS Of $450,000 In Taxes". www.justice.gov. Retrieved 2017-01-30. 
  6. ^ "Fmr. Federal Tax Judge & Husband Sentenced For Tax Fraud". CBS Minnesota. June 22, 2017. Retrieved 25 September 2017.