I.R.S. Puts Lien on Giuliani’s Palm Beach Condo for $550,000 Tax Debt

The I.R.S. has placed a lien on a Florida property owned by Rudolph W. Giuliani, the former New York City mayor and lawyer for Donald J. Trump, because he owes roughly $550,000 in income taxes, according to a court filing.

The property, a lakeside condominium in Palm Beach, sits less than three miles from Mar-a-Lago, Mr. Trump’s private club and residence. Mr. Giuliani and his ex-wife had tried to sell it for $3.3 million in 2019, but never found a buyer, according to The Palm Beach Daily News.

The existence of the court filing in Palm Beach County was first reported by The Daily Mail.

The action by federal officials over Mr. Giuliani’s 2021 income taxes is the latest sign of his growing financial troubles. He is entangled in numerous legal battles and has been racking up bills for his defense in criminal investigations, private lawsuits and legal disciplinary proceedings stemming from his bid to keep Mr. Trump in office after the 2020 election.

He faces a racketeering charge, among others, in Georgia for his role in that effort, as well as a defamation case brought by two election workers in the state.

In July, Mr. Giuliani put his Upper East Side apartment in New York City up for sale for $6.5 million. His lawyer, Adam Katz, said at the time that his client was “close to broke.” At one point in August, Mr. Giuliani was said to owe nearly $3 million in legal expenses. Robert J. Costello, once a protégé of Mr. Giuliani, is suing him for unpaid legal fees. And last week Hunter Biden sued Mr. Giuliani for his role in spreading personal information about Mr. Biden.

Mr. Giuliani has repeatedly asked Mr. Trump to pay him millions of dollars he believes he is owed for his role in the effort to keep Mr. Trump in office. After entreaties from people close to Mr. Giuliani for a financial lifeline, Mr. Trump hosted a $100,000-per-person fund-raiser at his club in Bedminster, N.J., last month to aid the former mayor.

Kirsten Noyes contributed research.