The owner of a Farmington roofing business pleaded guilty Wednesday to tax evasion in federal court in Hartford, according to U.S. Attorney David X. Sullivan and Thomas Demeo, Acting Special Agent in Charge of IRS Criminal Investigation in New England.
Angelo Delmaro, 48, waived his right to be indicted and pleaded guilty before U.S. District Judge Sarala V. Nagala in Hartford. Delmaro has agreed to pay restitution of $630,869 to the IRS.
According to court documents and statements made in court, since at least 2012, Delmaro has owned and operated commercial roofing businesses in Connecticut, initially doing business as “Value Roofing,” then “Roofing Services of New England,” and most recently as “Roofing Services.” The businesses also provided paving services.
None of Delmaro’s companies registered with the Connecticut Secretary of the State or had a federal Taxpayer Identification Number. From 2012 to 2022, Delmaro’s companies earned approximately $12.7 million in customer receipts, but Delmaro 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 his tax evasion scheme, Delmaro and others associated with his business cashed checks from customers at various check cashing businesses instead of depositing them into bank accounts. 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 source of income.
Delmaro also had customers file false Forms 1099 made out to a family member, rather than his business, or made out to Delmaro himself, making income attribution more difficult. At times, when a customer requested that Delmaro provide a completed Form W-9, Delmaro worked with his father to prepare a false version of the form that included the name and social security number of his father and a UPS mailbox address.
Delmaro sometimes provided 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 used an alias, which differed from the name and information Delmaro provided to the customer.
Judge Nagala scheduled sentencing for Jan. 21, 2026. Delmaro is released on a $50,000 bond pending sentencing.
