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Court Finds Tulops Guilty on Multiple Charges

Koror, Palau – Tuesday, July 28, 2020, Associate Justice Kathleen M. Salii of the Supreme Court of Palau, Trial Division, issued a verdict in the case against Foreign Investment Board (FIB)  member, Barbara Tulop, and her daughter, Shirley Tulop.

The Court found Barbara Tulop and Shirley Tulop guilty of Counts 4 and 5 (failure to pay taxes in 2019 and 2020 for rental income received in their joint bank account) and of Counts 6 through 10, inclusive, engaging or continuing to engage in business without first holding a valid business license on their subleased rental property for calendar years 2016, 2017, 2018, 2019, and 2020.

Barbara Tulop was also found guilty of Count 2 (a Code of Ethics violation for failure to report income received in 2019 on her Financial Disclosure Statement) and Count 3 (failure to pay taxes in 2018 for rental income received).  The Court found Barbara Tulop not guilty of Count 1 (Misconduct in Public Office) that charged her for illegally acting under the color of office, or willfully neglecting to perform the duties of her office by committing unsworn falsification in her Financial Disclosure Statement for calendar year 2019.

Sentencing in this matter will take place in open court August 24, 2020 at 10:00 a.m. in Courtroom 104. Defendants have 30 days after the imposition of a sentence to file a notice of appeal. Please see the attached documents for the Supreme Court Verdict and Scheduling Order. For future updates on this case and other OSP news, please visit our website at

Note: Co-defendant Gerald Tulop, who was arrested along with his mother and sister, pled guilty to Count 10 on July 13, 2020, and was adjudicated guilty of Count 10 – engaging in business without first holding a valid business license.  Counts 6-9 were dismissed on condition Gerald Tulop pay a $500 fine, pay one third of the tax assessment for calendar years 2016-2020 for failure to have a business license, i.e., $413.02, and successfully complete probation.

April Dawn Cripps, Special Prosecutor for the Republic of Palau, made the announcement and prosecuted the case with support from Jacob Gordin, Assistant Special Prosecutor.

Download Scheduling Order – Criminal Case No. 20-084
Download Verdict – Criminal Case No. 20-084