A roofing contractor from Connecticut has pleaded guilty to tax evasion and has been sentenced to eight months in federal prison, along with a requirement to pay over $600,000 in restitution.
Angelo Delmaro, 49, from Farmington, received his sentence on Wednesday during a federal court proceeding in Hartford, as reported by the United States Attorney’s Office for the District of Connecticut.
U.S. District Judge Sarala V. Nagar also mandated that Delmaro undergo two years of supervised release upon completing his prison term. This includes fulfilling 200 hours of community service. He has been ordered to pay $630,869 in restitution to the IRS.
This sentencing follows a plea agreement that Delmaro entered into in September.
Federal officials noted that Delmaro has been running a commercial roofing business in Connecticut since at least 2012. Initially known as Value Roofing, then New England Roofing, and more recently simply Roofing, the business also offered paving services.
However, none of Delmaro’s businesses were registered with the Connecticut Secretary of State, nor did they have federal tax identification numbers.
From 2012 to 2022, Delmaro’s company reportedly earned around $12.7 million in customer receipts. During this time, he paid his employees in cash, neglected to file income or payroll taxes for himself or his business, and took measures to conceal his income and expenses from the IRS. For instance, he and his associates cashed customer checks at various locations instead of depositing them into bank accounts.
Additionally, Delmaro provided check cashers with the address of a UPS mailbox instead of his actual home address. So when a currency transaction report was filed, the IRS could only track the income to the UPS mailbox location.
Delmaro also facilitated his clients submitting false Forms 1099 addressed to family members instead of to himself or his company, complicating income attribution. When a customer asked for a Form W-9 for taxpayer identification, Delmaro collaborated with his father to produce a fake document that bore his father’s name, social security number, and the UPS mailbox address.
Moreover, authorities indicated that Delmaro sometimes gave clients W-9 forms using fictitious names like “Harvey Rubino” and “Tony Stano,” which clients then used for their Unit 1099. Allegedly, Delmaro’s father employed a different alias than the one Delmaro provided to customers.
