A Connecticut roofing contractor has been sentenced to eight months in federal prison and ordered to pay more than $600,000 in restitution after pleading guilty to tax evasion.
Angelo Delmaro, 49, of Farmington faced sentencing on Wednesday in federal court in Hartford, according to the U.S. Attorney’s Office for the District of Connecticut.
U.S. District Judge Sarala V. Nagala ordered that Delmaro’s prison term be followed by two years of supervised release and that he perform 200 hours of community service during that time, federal officials said. Nagala also ordered Delmaro to pay $630,869 of restitution to the IRS.
The sentencing came after Delmaro took a plea bargain in September.
According to federal officials, Delmaro has owned and operated commercial roofing businesses in Connecticut since at least 2012. He has done business as “Value Roofing,” then “Roofing Services of New England” and, most recently, as “Roofing Services,” officials said. The businesses also provided paving services.
According to federal officials, none of Delmaro’s companies registered with the Connecticut Secretary of State or had a federal Taxpayer Identification Number.
From 2012 to 2022, Delmaro’s companies earned about $12.7 million in customer receipts, though authorities said he paid his workers in cash, never filed income or payroll tax returns for himself or the business, and took several steps to conceal income and operating expenses from the IRS. As part of the scheme, Delmaro and others associated with his business cashed checks from customers at various businesses instead of depositing them into bank accounts, officials said.
Authorities said Delmaro provided the check cashers with addresses associated with UPS mailboxes rather than his home address. When the check cashers filed Currency Transaction Reports, the IRS only had a UPS mailbox location to try to identify the source of income.
According to officials, Delmaro also had customers file false Forms 1099 made out to a family member rather than his business or himself, making income attribution more difficult. When customers requested a Request for Taxpayer Identification Number and Certification, Form W-9, Delmaro worked with his father to prepare a false W-9 that included the name and social security number of his father and a UPS mailbox address, officials said.
Authorities said Delmaro would sometimes provide customers with W-9 forms using false identities, such as “Harvey Rubino” or “Tony Stano,” which the customers used on the 1099. Delmaro’s father allegedly used an alias, which differed from the name and information Delmaro provided to the customer, officials said.