IRS Puts $500,000 Tax Lien on Rudy Giuliani’s Condo Just 3 Miles From Mar-a-Lago

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The IRS has put a federal tax lien on Rudy Giuliani’s Florida property over allegedly unpaid taxes amounting to nearly half a million dollars.

The Internal Revenue Service (IRS) has placed a tax lien of nearly half a million dollars on a Florida condo owned by former New York City mayor Rudy Giuliani, court filings show.

The document—a notice of federal tax lien—surfaced just recently, though it was entered into record at the County Courthouse, Palm Beach County, in West Palm Beach, Florida, on Sept. 1, 2023.

In it, the IRS claims Mr. Giuliani owes $549,435.26 in unpaid income taxes for 2021 and so the agency has placed a lien on his penthouse in Palm Beach, which is located just three miles north of former President Donald Trump’s Mar-a-Lago home.

According to records from the Palm Beach County Property Appraiser, the condo is currently worth around $3 million.

The 79-year-old former personal attorney to President Trump did not immediately respond to a request for comment. However, his political advisor Ted Goodman told several media outlets that Mr. Giuliani has “a formal agreement with the IRS to pay off the liability.”

The IRS did not immediately respond to a request for confirmation.

Mounting Legal Troubles

In September, Mr. Giuliani’s former lawyers sued him over allegations that he failed to pay roughly $1.36 million in legal fees. Mr. Giuliani has said he believes the amount being sought is too much.

In May, he was sued for $10 million by former employee Noelle Dunphy, who accused the former mayor of sexual assault, abuse of power, and other misconduct. Mr. Giuliani has denied the allegations.

In July, Mr. Giuliani opted not to contest allegations that he made false statements in a defamation lawsuit brought against him by two Georgia election workers. His adviser said it’s a legal tactic to move the case forward to where he can file a motion to dismiss rather than a factual admission of guilt.

In the face of Mr. Giuliani’s legal woes, President Trump hosted a fundraiser for him in September at one of his golf clubs to help the former mayor with his mounting legal bills.

In addition to his legal and financial woes, Mr. Giuliani is facing calls by a District of Columbia disciplinary panel for him to be disbarred.

By Tom Ozimek

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