A man from Orange has been sentenced to prison for failing to pay employment taxes.
Thomas Capecelatro, 64, was sentenced to 60 days in prison, followed by one year of supervised release, for failing to pay over more than $66,000 in employment taxes to the Internal Revenue Service.
According to court documents, Capecelatro has owned and operated an unincorporated landscaping business known as Chestnut Ridge Landscaping since approximately 1984. Capecelatro caused Chestnut Ridge to withhold $42,322.64 in payroll taxes from its employees from approximately October 2010 through 2013, but failed to truthfully account for and pay over that money to the IRS. During that same period, Capecelatro 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 pleaded guilty on Nov. 28, 2017, to one count of willful failure to account for and pay over employment taxes.
In May 2017, Capecelatro made restitution of $67,759.46 for the delinquent taxes. He owes additional penalties and interest on that amount, and additional restitution for unpaid taxes, interest and penalties for the third quarter of 2005 through the third quarter of 2010.
Capecelatro, who is released on bond, was ordered to report to prison on June 6.