Author: MIL-OSI Publisher

Source: United States Department of Justice Criminal Division

PORTLAND, Maine: An Ecuadorian national pleaded guilty today in U.S. District Court in Portland to illegally entering the U.S. after a prior removal.

According to court records, on August 4, 2025, Tamara Iveth Shiguano-Vargas, 29, was a passenger in a car stopped by the Maine State Police for speeding on I-95. While the trooper who conducted the stop contacted the U.S. Border Patrol for assistance identifying the driver, Shiguano-Vargas got out of the car and fled. After police located her, she told a U.S. Border Patrol agent that she was Ecuadorian. She had previously been removed from the U.S. in September 2024 and had no lawful immigration status in the country.

Shiguano-Vargas faces up to two years in prison and a maximum fine of $250,000. She will be sentenced after the completion of a presentence investigative report by the U.S. Probation Office. A federal district court judge will determine any sentence after considering the U.S. Sentencing Guidelines and other statutory factors.

The Maine State Police and U.S. Border Patrol investigated the case.

Operation Take Back America: This case is part of Operation Take Back America, a nationwide initiative that marshals the full resources of the Department of Justice to repel the invasion of illegal immigration, achieve the total elimination of cartels and transnational criminal organizations (TCOs), and protect our communities from the perpetrators of violent crime. Operation Take Back America streamlines efforts and resources from the Department’s Organized Crime Drug Enforcement Task Forces (OCDETF) and Project Safe Neighborhoods (PSN)

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Source: United States Department of Justice Criminal Division

SPRINGFIELD, Mo. – A Springfield, Mo., man who sexually exploited two child victims was sentenced in federal court yesterday.

Yevgeniy Dudko, 53, was sentenced by U.S. District Judge M. Douglas Harpool to 50 years in federal prison without parole. The court also sentenced Dudko to a lifetime of supervised release following incarceration. Dudko will be required to register as a sex offender upon his release from prison and will be subject to federal and state sex offender registration requirements, which may apply throughout his life.

On March 20, 2025, Dudko was found guilty of two counts of using minors, identified in court documents as Jane Doe 1 and Jane Doe 2, to produce child pornography from Nov. 20, 2021, to March 14, 2023, and one count of receiving and distributing child pornography after a bench trial.

Investigators found approximately 1,000 images and videos of child pornography produced by the defendant involving Jane Doe 1 and Jane Doe 2.

This case was prosecuted by Assistant U.S. Attorney Ami Harshad Miller. It was investigated by Homeland Security Investigations, the Southwest Missouri Cyber Crimes Task Force, and the Greene County, Mo., Sheriff’s Department.

Project Safe Childhood

This case was brought as part of Project Safe Childhood, a nationwide initiative launched in May 2006 by the Department of Justice to combat the growing epidemic of child sexual exploitation and abuse. Led by the United States Attorneys’ Offices and the Criminal Division’s Child Exploitation and Obscenity Section, Project Safe Childhood marshals federal, state, and local resources to locate, apprehend, and prosecute individuals who sexually exploit children, and to identify and rescue victims. For more information about Project Safe Childhood, please visit www.usdoj.gov/psc. For more information about Internet safety education, please visit www.usdoj.gov/psc and click on the tab “resources.”

Source: United States Department of Justice Criminal Division

Spokane, Washington – United States Attorney Pete Serrano announced that Health First Urgent Care, an urgent care clinic with locations in Richland and Pasco, Washington, has agreed to pay $2,807,729 to resolve claims that it fraudulently overbilled Medicare and Medicaid for diagnostic tests.

According to the settlement agreement, a False Claims Act (FCA) claim arose from allegations that Health First Urgent Care fraudulently billed for polymerase chain reaction (PCR) respiratory and urinary tract infection panel testing. These panel tests were a predetermined group of medical tests used to test for multiple pathogens from a single sample obtained from a patient.

The United States and State of Washington alleged that instead of billing for a single panel test, Health First Urgent Care improperly “unbundled” the panel test and billed for each individual test comprising the panel. This resulted in overbilling to Medicare and Medicaid programs. In addition, the State of Washington alleged that Health First Urgent Care improperly billed for panel tests that were more expensive and not medically necessary for individual patients, such as patients presenting with symptoms of Covid-19.

“Ensuring that healthcare providers comply with the requirements of Medicare and Medicaid not only maintains the integrity of these programs, but it also safeguards patients and results in better healthcare outcomes,” said Mr. Serrano. “I would like to express our appreciation for our collaboration with the Washington Medicaid Fraud Control Division and the exception investigative work performed by HHS-OIG. We will continue to ensure that fraud, waste, and abuse does not permeate federal healthcare programs.”

The settlement was the result of an investigation jointly conducted by the United States Attorney’s Office, the Washington State Attorney General’s Office and the Health and Human Services Office of Inspector General.

“Medicare and Medicaid exist to make sure families’ critical medical needs are met. It is vital that we protect the integrity of these programs,” Washington State Attorney General Nick Brown said. “This settlement will help ensure these funds are put to use as intended for Washingtonians.”

“It is critical for providers to bill Medicare, Medicaid, and other taxpayer-funded health care programs lawfully and accurately. The submission of false laboratory testing claims diverts key resources away from those who rely on them, including the elderly and low-income families,” said Jeffrey C. McIntosh, Acting Special Agent in Charge with the U.S. Department of Health and Human Services, Office of Inspector General (HHS-OIG). “HHS-OIG remains committed to
working with our law enforcement partners to safeguard federal health care programs for the benefit of the American people.”

The United States Attorney’s Office’s investigation and prosecution was handled by Assistant United States Attorney Jacob E. Brooks, and the Washington State Attorney General’s Office’s investigation and prosecution was handled by Assistant Attorney General Rachel Sterett.

Source: United States Department of Justice Criminal Division

DETROIT – Two defendants have been charged via criminal complaints for their roles in separate frauds related to Federal Student Aid, announced United States Attorney Jerome Gorgon.

Gorgon was joined in the announcement by Special Agent in Charge John Woolley, U.S. Department of Education Office of Inspector General (DOE-OIG), and Special Agent in Charge Megan Howell, Great Lakes Region, U.S. Department of Labor, Office of Inspector General (DOL-OIG).

The first complaint charges Brandon Robinson, 41, of Detroit with wire fraud related to false Federal Student Aid (FSA) claims submitted in the names of other individuals. Robinson was arrested earlier today and appeared in federal court this afternoon on the charges.

According to the complaint, Robinson is responsible for leading a years-long scheme to obtain fraudulent Federal Student Aid benefits involving so-called “straw students” who were enrolled for the primary purpose of receiving FSA. Specifically, the complaint alleges that between January 2015 and February 2024, Robinson submitted fraudulent FSA claims for more than 1200 individuals, involving over 100 schools in 24 states. As a result of the scheme, it is alleged that Robinson fraudulently caused more than $16M in FSA benefits to be awarded, with more than $10M disbursed. Additionally, the complaint alleges that Robinson also filed over 100 fraudulent unemployment insurance claims between April 2020 and March 2023, causing the disbursement of over $1M in UI benefits.

The second complaint charges Michelle Hill, 48, of Detroit with wire fraud, in connection with a separate FSA scheme. Hill was arrested yesterday morning and made an initial appearance in federal court yesterday afternoon.

According to the complaint, between July 2015 and July 2025, Hill devised and executed a scheme to obtain fraudulent FSA benefits involving more than 80 individuals, predominantly enrolled at Wayne County Community College. The complaint alleges that many of these individuals were enrolled in the same or similar degree programs and were taking the same or similar online courses.  It is also alleged that Hill herself often completed the coursework on the students’ behalf, to make it appear that the students were progressing toward degrees and prolonging their eligibility for FSA benefits. As a result of the scheme, it is alleged that Hill fraudulently caused more than $3M in FSA benefits to be awarded, with more than $2.5M disbursed.

A complaint is only a charge and is not evidence of guilt.  Trial cannot be held on felony charges in a complaint.  When the investigations are completed, determinations will be made whether to seek felony indictments.

The cases are being prosecuted by Assistant United States Attorneys John K. Neal and Ryan A. Particka.  The Robinson investigation is being conducted jointly by agents from the Department of Education Office of the Inspector General and the Department of Labor Office of the Inspector General, with assistance from the Federal Bureau of Investigation.  The Hill investigation is being conducted by agents from Department of Education Office of the Inspector General. 

Source: United States Department of Justice Criminal Division

Baltimore, Maryland – Today, District Judge Adam B. Abelson sentenced Tyon Bailey, 31, of Baltimore, Maryland, to 12 years in federal prison, followed by five years of supervised release, for conspiracy to distribute and possess with intent to distribute fentanyl. 

Kelly O. Hayes, U.S. Attorney for the District of Maryland, announced the sentence with Special Agent in Charge Christopher C. Goumenis, Drug Enforcement Administration (DEA) – Washington Division; Commissioner Richard Worley, Baltimore Police Department (BPD); and Secretary Carolyn J. Scruggs, Maryland Department of Public Safety and Correctional Services (DPSCS).

According to the guilty plea, Bailey led a drug trafficking organization (DTO) in and around Baltimore, Maryland that was responsible for trafficking a large quantity of fentanyl. An undercover investigator (UC) purchased 100 grams of fentanyl at a time from the Bailey DTO on multiple occasions, including December 7, 2023; December 21, 2023; and January 18, 2024.

On February 12, 2024, co-defendant Terrell Ridgley crashed his vehicle while driving on I-695. He then met Bailey and another associate at a nearby auto repair shop. Law enforcement engaged the individuals, but Bailey began to flee before tossing a lunchbox that contained a quantity of fentanyl. At the scene, investigators recovered approximately 250 grams of fentanyl, 100 grams of cocaine, and a large quantity of cash and jewelry – all from Bailey. Authorities also recovered a Glock 23 firearm loaded with 23 rounds from a vehicle that Ridgley, Bailey, and the associate were standing around moments before law enforcement engaged them.

Additionally, on the same day, investigators executed search warrants at various locations associated with the DTO, resulting in the seizure of four firearms and more than 60 rounds of ammunition.

As a result of the events on February 12, law enforcement arrested Bailey on state firearm and drug related charges. While detained on pre-trial confinement, Bailey continued to lead his DTO by advising co-defendant Jaron Rhodes, who carried out the objectives of the DTO from the outside. While awaiting trial, Bailey and Rhodes arranged for another sale of fentanyl to the UC. On May 7, Rhodes met with the UC to sell 100 grams of fentanyl.

Federal law enforcement initially indicted Bailey for fentanyl distribution in June 2024. As a result, authorities placed Bailey on 24/7 home confinement. While on home confinement, Bailey continued to lead the DTO. In July 2024, while on federal pre-trial release, Bailey contacted the UC to resume distributing fentanyl.

This case also involved court-authorized wiretap interceptions from the Bailey DTO. While on home confinement, law enforcement intercepted Bailey conducting drug-related discussions with co-defendants Rhodes and Ridgley.

On October 3, investigators executed search warrants at several residences associated with the DTO, resulting in the seizure of approximately $110,000 in cash; 500 grams of fentanyl; a firearm; significant quantity of ammunition; kilo press; digital scale; and money counter.

During the investigation, law enforcement seized more than a kilogram of fentanyl; six firearms; a significant quantity of ammunition; at least $150,000 in cash; and at least $300,000 worth of jewelry.

Ridgley recently received an 87-month federal prison sentence followed by three years of supervised release. Rhodes is slated to receive his sentence on October 15.

This prosecution is part of the Department of Justice’s Organized Crime Drug Enforcement Task Forces (OCDETF) Strike Force Initiative, which provides for the establishment of permanent multi-agency task force teams that work side-by-side in the same location. This co-located model enables agents from different agencies to collaborate on intelligence-driven, multi-jurisdictional operations to disrupt and dismantle the most significant drug traffickers, money launderers, gangs, and transnational criminal organizations. The specific mission of the Baltimore Strike Force is to reduce violent, drug-related, and gang crime in the Baltimore area and surrounding region. The Baltimore SF is comprised of agents and officers from the Drug Enforcement Administration, the Federal Bureau of Investigation, Homeland Security Investigations, the Bureau of Alcohol, Tobacco, Firearms and Explosives, the U.S. Marshals Service, the U.S. Postal Inspection Service, the U.S. Secret Service, the Baltimore Police Department, the Baltimore City Sheriff’s Office, the Baltimore City State’s Attorney’s Office, the Anne Arundel County Police Department, the Baltimore County Police Department, the Maryland Department of Public Safety and Correctional Services, the Maryland National Guard, the Maryland State Police, and the Maryland Transportation Authority, and the prosecution is being led by the Office of the United States Attorney for the District of Maryland

U.S. Attorney Hayes commended the DEA, BPD, and DPSCS for their work in the investigation.  Ms. Hayes also thanked Assistant U.S. Attorney James G. O’Donohue III who is prosecuting the case.

For more information about the Maryland U.S. Attorney’s Office, its priorities, and resources available to help the community, please visit justice.gov/usao-md and justice.gov/usao-md/community-outreach.

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Source: United States Department of Justice

A criminal complaint was unsealed today after a Tulsa, Oklahoma, man appeared before a federal judge for attempting to provide 3-D printed weapons to an individual he believed was receiving them on behalf of al-Qaida.

Andrew Scott Hastings, 25, is charged with attempting to provide material support or resources to designated foreign terrorist organizations and illegal possession or transfer of a machinegun.

In June 2024, the FBI learned that Hastings was on a social media app discussing committing acts of violence against U.S. civilians in furtherance of global jihad. Court records indicate that Hastings was enlisted in the U.S. Army National Guard (Guard) and worked as an aircraft powertrain repairer, and held a national security clearance. While employed with the Guard, Hastings traveled outside of the United States and failed to report his travel, as required.

Allegedly, Hastings told others within the social media group that they needed to develop cyberspace skills and to start physical training. During months of discussions, Hastings offered to provide anyone interested more than 500 pages of notes, as well as Army manuals related to tactics and the manufacture of weapons. Hastings claimed that he had previously been detained and interrogated by law enforcement and explained how to avoid law enforcement. Hastings further alleged that he made a firearm, was interested in creating a nuclear weapon, and discussed the advantages of using tunnels to protect armed militants, consistent with news reports about Hamas’s use of tunnels in Gaza.

Hastings began communicating with an undercover agent who claimed to have contacts with al-Qaida. They discussed 3-D printed firearms, machinegun conversion devices known as “switches,” and drones. Hastings eventually provided the undercover agent with a link to a website where he was offering 3-D printed switches for sale. Court documents show that Hastings was seen on surveillance footage twice arriving at a postal facility to ship boxes that contained more than 100 3-D printed switches, two 3-D printed lower receivers for a handgun, one handgun slide, and various handgun parts to be supplied to al-Qaida for use in terrorist attacks.

During the pendency of this investigation, on June 6, 2025, Hastings agreed to voluntarily discharge from the Guard.

Assistant Attorney General for National Security John A. Eisenberg, U.S. Attorney Clinton J. Johnson for the Northern District of Oklahoma, and Assistant Director Donald Holstead of the FBI’s Counterterrorism Division made the announcement.

The FBI Oklahoma City – Tulsa Resident Agency Joint Terrorism Task Force, 
the Army Counterintelligence Command, the Bureau of Alcohol, Tobacco, Firearms and Explosives, and the Tulsa Police Department are investigating the case.

Assistant U.S. Attorneys Nathan E. Michel, Matthew P. Cyran, and Christopher J. Nassar for the Northern District of Oklahoma are prosecuting the case with support from Trial Attorney Elisa Poteat of the National Security Division’s Counterterrorism Section.

A criminal complaint is merely an allegation. The defendant is presumed innocent until proven guilty beyond a reasonable doubt in a court of law.

Source: United States Department of Justice Criminal Division

MADISON, WIS. – A federal grand jury in the Western District of Wisconsin, sitting in Madison, returned the following indictments on September 17, 2025. You are advised that a charge is merely an accusation, and a person named as defendant in an indictment is presumed innocent unless and until proven guilty.

Beloit Man Charged with Child Pornography Offenses

Michael Shu, 25, Beloit, Wisconsin, is charged with producing and receiving child pornography. The indictment alleges that on two occasions in March 2025, Shu persuaded a minor to produce child pornography. The indictment also alleges that on four occasions in March 2025, Defendant received child pornography from the same minor through Discord.

If convicted of producing child pornography, Shu faces a mandatory minimum penalty of 15 years in prison and a maximum of 30 years in prison. If convicted of receiving child pornography, he faces a minimum penalty of 5 years in prison and a maximum penalty of 20 years in prison.

The charges against Shu are the result of an investigation conducted the FBI, the Beloit Police Department, and the Newport, New Hampshire, Police Department. Assistant U.S. Attorney Julie Pfluger is handling the case.

Monroe County Woman Charged with Bank Embezzlement

Sandra Campfield, 67, Kendall, Wisconsin, is charged with embezzlement by a bank employee. The indictment alleges that between September 2012 and December 2024, Campfield worked at a bank in Elroy, Wisconsin, embezzled money from the certificate of deposit accounts of some of the bank’s account holders, then used the money for personal expenses.

If convicted, Campfield faces a maximum penalty of 30 years in prison.

The charge against her is the result of an investigation conducted by Federal Deposit Insurance Corporation and the Juneau County Sheriff’s Office. Assistant U.S. Attorney Aaron Wegner is handling the case.

Janesville Man Charged with Straw Purchasing Three Handguns

Dashun Wheeler, Jr., 22, Janesville, Wisconsin, is charged with three counts of making a false statement on required paperwork while purchasing firearms. The indictment alleges that on August 28, 2024, September 23, 2024, and October 8, 2024, Wheeler, Jr. purchased handguns and falsely stated on the ATF Form 4473 that he was the actual buyer of the firearms, when he was in fact buying them for others.

If convicted, Wheeler, Jr. faces a maximum penalty of 5 years in prison.

The charge against him is the result of an investigation conducted by the Janesville and Beloit Police Departments, and the ATF Madison Crime Gun Task Force, which is comprised of federal agents from ATF and state and local task force officers throughout the Western District of Wisconsin. Assistant U.S. Attorney Corey Stephen is handling the case.

Janesville Man Charged with Transporting a Minor for Sex

Adam Gurney, 29, Janesville, Wisconsin, is charged with transporting a minor with the intent to engage in criminal sexual activity. The indictment alleges that between August 11 and 12, 2025, Gurney transported a minor, age 16 or older, from North Carolina to Wisconsin with the intent to engage in sexual intercourse.

If convicted, Gurney faces a mandatory minimum penalty of 10 years and a maximum penalty of life in prison.

The charge against him is the result of an investigation conducted by the City of Janesville Police Department; the Clay County, North Carolina Sheriff’s Office; and the Cherokee, North Carolina Police Department with assistance from the Rock County District Attorney’s Office. Assistant U.S. Attorney Julie Pfluger is handling the case.

Reedsburg Man Charged with Illegally Possessing Firearms and Ammunition

David A. Davis, 53, Reedsburg, Wisconsin, is charged with possessing firearms and ammunition as a felon. The indictment alleges that on June 5, 2025, Davis possessed a loaded Hi-Point 9mm handgun, a loaded DPMS AR15 rifle, a loaded Unbranded AR15, and 9mm and .223 caliber ammunition.

If convicted, Davis faces a maximum penalty of 15 years in prison.

The charge against him is the result of an investigation conducted by the Reedsburg Police Department and the ATF Madison Crime Gun Task Force. Assistant U.S. Attorney Corey Stephan is handling the case.

Beloit Man Charged with Drug and Gun Crimes

Gabriel Lebron Mejia, aka “Fernando,” 26, Beloit, Wisconsin, is charged with distributing and possessing drugs intended for distribution, maintaining a premises for drug distribution, and possessing a firearm in furtherance of a drug trafficking crime. The indictment alleges that from January 2025 to August 2025, Lebron Mejia distributed fentanyl, heroin, and/or cocaine five times, with some of the charges involving 40 grams or more of fentanyl. The indictment further alleges that on or about August 28, 2025, Lebron Mejia possessed fentanyl and cocaine intended for distribution and possessed a firearm in furtherance of a drug trafficking crime. The indictment finally alleges that he maintained a premises for drug distribution.

If convicted of the charges involving distributing 40 grams or more of fentanyl, Lebron Mejia faces a mandatory minimum of 5 years and a maximum penalty of 40 years in prison. The remaining drug distribution charges and the maintaining a drug involved premises charge each carry maximum penalties of 20 years in prison. The charge involving possessing a firearm in furtherance of a drug trafficking crime carries a mandatory minimum penalty of 5 years in prison consecutive to any other sentence, and a maximum penalty of life in prison.

The charge against him is the result of an investigation conducted by the FBI, Drug Enforcement Administration, ATF Madison Crime Gun Task Force, Rock County Sheriff’s Office, and the City of Beloit Police Department. Assistant U.S. Attorney Steven Ayala is handling the case.

Madison Man Charged with Illegally Possessing Firearm

Curtis Perryman, 39, Madison, Wisconsin, is charged with possessing a firearm as a felon. The indictment alleges that Perryman possessed a 9mm handgun on July 21, 2025.

If convicted, Perryman faces a maximum penalty of 15 years in prison.

The charge against him is the result of an investigation conducted by the Madison Police Department and the ATF Madison Crime Gun Task Force. Assistant U.S. Attorney Corey Stephan is handling the case.

** The gun and drug cases in the press release are part of Operation Take Back America a nationwide initiative that marshals the full resources of the Department of Justice to repel the invasion of illegal immigration, achieve the total elimination of cartels and transnational criminal organizations (TCOs), and protect our communities from the perpetrators of violent crime. Operation Take Back America streamlines efforts and resources from the Department’s Organized Crime Drug Enforcement Task Forces (OCDETFs) and Project Safe Neighborhood (PSN).

Source: United States Department of Justice Criminal Division

JACKSON, MS – A former Federal Bureau of Prisons Correctional Officer was sentenced today to 15 months in prison for Engaging in Sexual Acts with a Federal Prisoner at the Federal Correctional Complex in Yazoo City, Mississippi.

In January of 2025, Department of Justice, Office of the Inspector General agents learned that Parker M. Triplett, age 25, had engaged in sexual acts with a federal prisoner. Triplett was indicted by a federal grand jury on April 8, 2025.

Triplett pled guilty on June 25, 2025, and was immediately taken into federal custody of the United States Marshal Service.

Acting U.S. Attorney Patrick A. Lemon of the Southern District of Mississippi made the announcement. The Department of Justice, Office of the Inspector General investigated the case.

Assistant U.S. Attorney Kabah S. Ealy prosecuted the case.

Source: United States Department of Justice Criminal Division

JACKSON, MS – A Guatemalan national was sentenced on September 11, 2025 to 11 months of incarceration for unlawfully reentering the United States after being removed from the country. The defendant will be transferred to ICE custody following his release. 

According to court documents, Mateo Ramos-Perez, 32, was found by law enforcement officials to be unlawfully present in the country on or about June 25, 2025 in Scott County after having previously been convicted in federal court of misuse of a social security number and removed from the United States on November 8, 2012 and December 4, 2019.

Ramos-Perez was indicted by a federal grand jury on July 15, 2025 and pleaded guilty on September 11, 2025. 

Acting U.S. Attorney for the Southern District of Mississippi, Patrick A. Lemon and Eric P. DeLaune, Special Agent-in-Charge for Homeland Security Investigations in New Orleans, Louisiana; and Brian Acuna, Acting Field Office Director of ICE/ERO in New Orleans, made the announcement.

Assistant U.S. Attorney C. Brett Grantham prosecuted the case.

This case was investigated by Homeland Security investigations as part of Operation Take Back America (https://www.justice.gov/dag/media/1393746/dl?inline) a nationwide initiative that marshals the full resources of the Department of Justice to repel the invasion of illegal immigration, achieve the total elimination of cartels and transnational criminal organizations (TCOs), and protect our communities from the perpetrators of violent crime. Operation Take Back America streamlines efforts and resources from the Department’s Organized Crime Drug Enforcement Task Forces (OCDETFs) and Project Safe Neighborhood (PSN).

Source: United States Department of Justice Criminal Division

David X. Sullivan, United States Attorney for the District of Connecticut, and Thomas Demeo, Acting Special Agent in Charge of IRS Criminal Investigation in New England, announced ANGELO DELMARO, 48, of Farmington, waived his right to be indicted and pleaded guilty today before U.S. District Judge Sarala V. Nagala 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, 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 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 (“CTRs”), 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 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.  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.

Delmaro has agreed to pay restitution of $630,869 to the IRS.

Judge Nagala scheduled sentencing for January 21.

Delmaro is released on a $50,000 bond pending sentencing.

This investigation has been conducted by the Internal Revenue Service, Criminal Investigation Division.  The case is being prosecuted by Assistant U.S. Attorney Christopher W. Schmeisser.