The Social Security ConundrumWalczak’s pardon could have broader implications for the Social Security system. Social Security is primarily funded through payroll taxes, which are collected from workers and their employers. So, how can someone like Paul Walczak, who has been convicted of tax fraud, be seen as a savior for Social Security? A culture of accountability may help ensure that funds intended for Social Security are properly collected and disbursed. The pardon of Paul Walczak constitutes a complex moment in the intersection of tax law, executive power, and social welfare.