Joseph Schwartz had a multistate nursing home empire. Through negligence and fraud, including deaths of patients in his facilities, it unraveled, leaving the families of the victims with nothing. And Schwartz responded by engaging in a massive payroll tax scheme, bilking his employees of $39 million. As ProPublica wrote, “He pleaded guilty last April to failure to pay the IRS taxes withheld from employees and failing to file a financial report for his employees’ benefit plan. A federal judge sen...