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

Former New York City Mayor Rudy Giuliani speaks during a briefing at the White House in Washington, on Sept. 27, 2020. Brendan Smialowski/AFP via Getty Images

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.

The development comes as Mr. Giuliani faces a number of legal woes.

Former New York mayor Rudy Giuliani speaks during a news conference at the Republican National Committee headquarters in Washington on Nov. 19, 2020. Jacquelyn Martin/AP Photo

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.

Mr. Giuliani is not the only Trump ally to face closer scrutiny by tax authorities.

MyPillow Faces Multiple IRS Audits

MyPillow founder and CEO Mike Lindell—a vocal supporter of President Trump—said that his company is facing multiple audits from the IRS.

During an appearance on Steve Bannon’s “War Room” podcast, Mr. Lindell said IRS auditors are looking into earnings for call center contract workers. Mr. Lindell said the agency has carried out five audits targeting his company, which he alleged to be politically motivated.

“It started in California. Now there’s three other states that are coming at MyPillow. And Steve, it’s disgusting,” Mr. Lindell said during a recent podcast with Mr. Bannon. “They just keep attacking. Now they’re going after our employees. They made it very personal.

“We do not have a call center overseas where you can’t understand the language—these are hardworking moms ... these audits are targeting.”

Mike Lindell speaks in Casper, Wyo., on May 28, 2022. Chet Strange/Getty Images

He said he believes that the audits are being carried out because of his ardent support for President Donald Trump and his claims that the 2020 election was rigged.

“This is something that hasn’t happened in 15 years, and all of a sudden there’s IRS audits against MyPillow in three different years,” Mr. Lindell told Mr. Bannon.

The Epoch Times contacted the IRS for comment on Oct. 5 but didn’t receive a reply by press time and couldn’t verify Mr. Lindell’s claims.

It comes as some Republicans have accused the Biden administration of having weaponized federal agencies to target political opponents.

‘Weaponization’ Subcommittee

Congressional Republicans have established the Select Subcommittee on the Weaponization of the Federal Government in order to probe such allegations.

In a recent development in the work of the weaponization subcommittee, the panel asked the Department of Justice (DOJ) to turn over a series of documents related to two IRS whistleblower claims that the DOJ’s investigation into President Joe Biden’s son, Hunter Biden, was being mismanaged.

That request, made in late September, came after the two whistleblowers—IRS agents Gary Shapley and Joseph Ziegler—alleged that the investigation into Hunter Biden and his alleged tax crimes had been obstructed.

The DOJ confirmed it received the request from the weaponization subcommittee but otherwise declined comment.

Jack Phillips contributed to this report.