On April 19, 2010, in Camden, N.J., Luciano Di Salvatore, of Sicklerville, was sentenced to twelve months and one day in prison, two years of supervised release and ordered to pay $96,038 in restitution and a $5,000 fine. Di Salvatore pleaded guilty on November 23, 2009, to an Information charging him with conspiracy to defraud the Internal Revenue Service (IRS). According to court document, Di Salvatore admitted participating in a scheme to shield income generated from the sale of a business called Municipal Code Inspection, Inc. Municipal Code was a building inspection company which contracted with municipalities to perform building, plumbing, fire, electrical and elevator inspections on behalf of the municipalities. Di Salvatore admitted that he met with Municipal Code’s accountant, Victor Fabietti, Jr. to discuss that the payment of $165,000 from Municipal Code to Michael Schaffer should be characterized as a loan to make it more favorable to Schaffer for income tax purposes. Both Fabietti and Schaffer have pleaded guilty in this investigation; they are awaiting sentencing.