Farmington Roof Contractor Gets Prison Time For Tax Evasion: Feds

FARMINGTON, CT — A roofing contractor from Farmington was sentenced to prison on Wednesday for tax evasion.

David X. Sullivan, U.S. attorney for Connecticut, said Angelo Delmaro, 49, of Farmington, was sentenced in U.S. District Court in Hartford to eight months of prison and two years of supervised release for tax evasion.

Delmaro also must perform 200 hours of community service while on supervised release, Sullivan said.

According to court documents and statements made in court, Delmaro has owned and operated commercial roofing businesses in Connecticut since at least 2012, initially doing business as “Value Roofing,” then “Roofing Services of New England,” and most recently as “Roofing Services.”

Sullivan said the businesses also provided paving services.

According to authorities, 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 approximately $12.7 million in customer receipts, butDelmaro 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," wrote Sullivan in a release Wednesday.

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, he said.

Delmaro provided the check cashers with addresses associated with UPS mailboxes rather than his home address, Sullivan said.

When the check cashers filed Currency Transaction Reports (“CTRs”), the IRS only had a UPS mailbox location to try to identify the source of income, Sullivan said.

He said 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 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," wrote Sullivan.

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, Sullivan said.

Delmaro’s father used an alias, which differed from the name and information Delmaro provided to the customer.

As part of the sentence, a judge ordered Delmaro to pay restitution of $630,869 to the IRS.

Delmaro pleaded guilty on Sept. 24, 2025.

For information on the case, click on this link.