Paul Walczak

Granted

Apr 23, 2025

Convicted of

Willful failure to pay over trust fund taxes; failure to file tax returns

Sentence

18 mo + $4.38M restitution

Reported amount

$1,000,000+ (mother's fundraiser ticket + campaign contributions)

Source

justice.gov ↗

Notability

Florida nursing home owner; convicted of $7M+ tax evasion, failing to pay IRS employment taxes withheld from workers; used funds for yacht, luxury cars, personal transfers

Why / who lobbied

His mother Elizabeth Fago attended a $1M Mar-a-Lago fundraiser promising 'face-to-face access' to Trump weeks before the pardon. Fago had contributed millions to Trump's campaign. Walczak noted on his pardon application that his mother's contributions may have triggered his prosecution.