An Orange man waived his right to indictment and pleaded guilty this week before a judge in Hartford to one count of willful failure to account for and pay over more than $66,000 in employment taxes.
Thomas Capecelatro owned and operated an unincorporated landscaping business known as Chestnut Ridge Landscaping since approximately 1984. From approximately October 2010 through 2013, Capecelatro caused Chestnut Ridge to withhold $42,322.64 in payroll taxes from its employees but failed to truthfully account for and pay that money to the Internal Revenue Service. During that same period, he failed to pay $24,089.28 in federal employment taxes and $1,347.54 in federal unemployment taxes that Chestnut Ridge owed. Chestnut Ridge also failed to file quarterly employment tax returns (Forms 941) with the IRS.
The total tax loss to the U.S. Treasury from October 2010 through 2013 was $67,759.46.
Capecelatro faces a maximum term of imprisonment of five years and a fine of up to $10,000. He made restitution of $67,759.46 to the IRS in May 2017.




