Accountant For Greenwich Pizza Shop Sentenced For Tax Offense

GREENWICH, CT— Leonard C. Boyle, the acting United States Attorney for the District of Connecticut, announced on Wednesday that James G. Guerra was sentenced to three years of probation for his role in a tax scheme involving several Connecticut and New York pizzerias.

Guerra, 59, of Dix Hills, N.Y., must spend the first two months of his sentence in home confinement for the federal tax offense, according to a news release. Judge Victor A. Bolden also ordered Guerra to perform 100 hours of community service.

According to court documents and statements made in court, Guerra worked as an accountant for Bruno DiFabio, an owner of several pizza restaurants in Connecticut and New York, including ReNapoli Pizza, in Old Greenwich; Amore Cucina and Bar in Stamford; Pinocchio Pizza in New Canaan, Wilton, and Pound Ridge, N.Y.; and Amore Pizza in Scarsdale, N.Y.

"DiFabio and his businesses engaged in a practice whereby cash was removed from the cash registers and not deposited into the restaurants’ operating bank accounts, and Guerra knew that DiFabio had a practice of paying his employees in cash," Boyle said in a news release. "Although Guerra was aware that DiFabio was failing to collect required withholding taxes from his employees and, in turn, not paying over these taxes to the IRS, Guerra reviewed and approved DiFabio’s quarterly tax returns that DiFabio subsequently signed and filed with the IRS."

In January of this year, Guerra pleaded guilty to one count of "assisting the willful failure to collect and pay over withholding taxes."

On June 4, 2019, Idalecia Lopes Santos, the businesses’ bookkeeper, pleaded guilty to one count of tax evasion. On March 30, 2021, she was sentenced to three years of probation.

Earlier this month, DiFabio was sentenced to 30 days in prison, and ordered to pay $816,954 in restitution. In April, DiFabio's business partner, Steven Cioffi, received the same sentence, but was ordered to pay $122,177 in restitution.

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