Villari is the sole owner and officer of Flipp Construction LLC, a construction company in Framingham. According to the U.S. District Attorney's Office of Massachusetts, in March 2024, Villari obtained a tax refund check that the U.S. Treasury issued to a German company, which had been altered to be payable to Villari’s business. Villari deposited the $1.3 million check into an account he controlled.

Meanwhile, Amarpreet Singh, 33, of New Jersey, pleaded guilty to one count of money laundering conspiracy, one count of theft of government money and one count of bank fraud.

In April 2024, Singh opened a business checking account in the name of Beattie Roofing, Inc., and listed herself as the company’s sole owner. In May 2024, Singh deposited a $536,214 U.S. Treasury Check payable to the roofing company at a bank in Shrewsbury, Mass. However, the check had been issued to a financial trust in California, not to the roofing company.

Each defendant used a company bank account to launder the stolen funds, typically using cashier’s checks made payable to other sham businesses in Massachusetts.

The defendants were charged separately in June 2025, along with six others, as part of an investigation into the theft of U.S. Treasury tax refund checks in Massachusetts. U.S. District Court Chief Judge Denise J. Casper scheduled sentencings for December 2025.

The charge of theft of government funds provides for a sentence of up to 10 years in prison, three years of supervised release, and a fine of up to $250,000. The charge of bank fraud provides for a sentence of up to 30 years in prison, five of supervised release, and a fine of up to $1 million. 

The charge of money laundering provides for a sentence of up to 20 years in prison, three years of supervised release, and a fine of $500,000.