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Paul Walczakpardon

Apr 23, 2025

Updated Feb 5, 2026
Net worth
Unknown
Crimes
tax fraud, other fraud
Convicted of
Employment tax evasion; failure to remit withheld taxes to IRS
Original sentence
18 months' imprisonment; 2 years supervised release; $4,381,265.76 restitution (April 2025)
Time served
Pardoned April 2025 (sentence may have been recent)

Background

Paul Walczak was the owner and operator of Palm Health Partners and Palm Health Partners Employment Services, healthcare-related companies in Palm Beach Gardens, Florida, with more than 600 employees and annual payroll exceeding $24 million.

The Case

From 2016 to 2019, Walczak withheld approximately $7.4 million in employee Social Security, Medicare, and federal income taxes from paychecks but failed to remit those funds to the IRS. He also failed to remit approximately $3.48 million of the company’s share of employment taxes and stopped filing personal income tax returns despite earning substantial income. He used the withheld taxes for personal use, including purchasing a yacht for over $1 million and spending at high-end retailers. In 2019 he created a shell company to continue concealing his control and spending. The total tax loss to the IRS was approximately $10.9 million. His conduct harmed employees whose taxes were withheld but never paid to the government, deprived the Treasury of millions, and undermined the tax system. He pleaded guilty and was sentenced to 18 months in prison, two years of supervised release, and $4,381,265.76 in restitution.

The Pardon

On April 23, 2025, President Trump granted Walczak a full pardon.

Reporting from The Hill and The New York Times indicates that the pardon came shortly after Walczak’s mother, Florida businesswoman Elizabeth Fago, attended an ultra-high-dollar Mar-a-Lago fundraiser for Trump where tickets reportedly cost around $1 million per person. Walczak’s clemency petition also highlighted Fago’s history of raising money for Trump and other Republicans, raising concerns that political access and campaign cash may have played a role in how quickly his nonviolent but lucrative tax case received presidential mercy.

Sources