Farmington Roofer Pleads Guilty To Tax Fraud: Feds

FARMINGTON, CT — A roofing contractor from Farmington pleaded guilty in federal court Wednesday to tax evasion, according to authorities.

David X. Sullivan, U.S. attorney for Connecticut, and Thomas Demeo, acting special agent in charge of IRS Criminal Investigation in New England, said Angelo Delmaro, 48, of Farmington, waived his right to be indicted and pleaded guilty in U.S. District Court in Hartford to tax evasion.

According to court documents and statements made in court, since at least 2012, Delmaro has owned and operated commercial roofing businesses in Connecticut.

He initially did business as “Value Roofing,” then “Roofing Services of New England,” and most recently as “Roofing Services.”

The businesses also provided paving services.

Sullivan said 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, 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, Sullivan said.

According to federal officials, 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.

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, officials said.

According to Sullivan, Delmaro also had customers file false 1099 Forms made out to a family member, rather than his business, or made out to Delmaro himself, making income attribution more difficult.

Delmaro has agreed to pay restitution of $630,869 to the IRS, and he is slated to be sentenced Jan. 21, 2026. Delmaro is released on a $50,000 bond pending sentencing.

For more information on the case, click on this link.