Rudy Giuliani owes $550,000 in unpaid 2021 income taxes, according to a court filing obtained by the Daily Mail. In response, the IRS has placed a lien on the 79-year-old’s $4.5 million Palm Beach penthouse, located just three miles away from the former president Donald Trump’s Mar-a-Lago estate. The court documents state that if Giuliani refuses to pay, the IRS can take some of the revenue if he sells his apartment. Financial records reveal that Giuliani bought the three-bedroom residence with his then-wife Judith Nathan in 2010 but became the sole owner after their divorce. In a statement, Giuliani’s adviser Ted Goodman said: “Mayor Giuliani is suing Joe Biden for defamation, and I get asked about a potential tax issue. You just can’t make this stuff up. In any event, Mayor Giuliani – through his accountant – has a formal agreement with the IRS to pay off the liability.” The news comes after The New York Times reported Wednesday that Giuliani’s alleged drinking habits were under investigation by Special Counsel Jack Smith, something the former NYC mayor swiftly denied. Two weeks ago, the Daily Mail claimed that Giuliani’s legal battles and “fun” spending had left him “penniless,” according to his biographer, Andrew Kirtzman.