NEW: Licensing and enforcement of ENDS products Licensing and enforcement of Electronic Nicotine-Delivery System (ENDS) products, also known as ecigarettes or vapes, are being transitioned to the Rhode Island Division of Taxation. For more information, please see the Division’s Notice and/or visit the ENDS tax webpage.
Top 100 Income Tax Delinquents The following list publicly identifies up to 100 taxpayers who are delinquent on Rhode Island personal income tax and whose cases are not on appeal. Using the best available information, the Rhode Island Division of Taxation has sent formal notice, by regular and certified mail, to each taxpayer on the list, letting the taxpayer know — 30 days in advance — of the Tax Division's intent to publish the taxpayer's name and account information. Each taxpayer on the list, having been notified, has chosen not to pay the delinquency and not to enter into a reasonable agreement to pay the outstanding debt in reasonable installments. The list contains each delinquent taxpayer's name, address, and the amount of the delinquency — including interest and penalty. Interest has been accrued through March 13, 2023. If you have any questions or concerns, please contact the Tax Division at Tax.Collections@tax.ri.gov. Name Address City, State and ZIP Code Amount Owed RICHARD SHANLEY 8 LEDGEMONT DR WARWICK, RI 02886 $3,101,603.08 WILLIAM J REILLY & MARIELLE T REILLY 14369 64TH WAY N WEST PALM BEACH, FL 33418 $2,295,997.00 GIOVANNI FEROCE 200 LAKE EVA DR CHULUOTA, FL 32766 $1,391,057.78 GERALD KENT JR 2860 PLAINFIELD PIKE CRANSTON, RI 02921 $1,176,708.95 RALPH M MARIANO 7 CEDAR POND DR APT 2 WARWICK, RI 02886 $999,581.88 RONALD K DILLARD 188 CROSS ST SEEKONK, MA 02771 $877,929.79 JAMES H GROVER 1531 W LEMON ST APT 3310 TAMPA, FL 33606 $677,540.36 JEFFREY A ANJOORIAN 635 DIVISION RD EAST GREENWICH, RI 02818 $667,639.88 JOHN A SANTILLI JR 10023 PERFECT DR PORT SAINT LUCIE, FL 34986 $536,663.40 ANGELA P RAPOSO 21 PROVIDENCE AVE RIVERSIDE, RI 02915 $491,802.27 NICOLA RICCI 20 SIMMONSVILLE AVE JOHNSTON, RI 02919 $480,183.24 LAWRENCE CAITO PO BOX 113807 NORTH PROVIDENCE, RI 02911 $473,748.87 JAMES H DRISCOLL III 70 LAUREL ST APT A ASHAWAY, RI 02804 $472,819.13 VINCENT PAZIENZA 54 TIVOLI CT WARWICK, RI 02886 $446,343.15 PATRICK COCHRANE PO BOX 708 FISHERS ISLAND, NY 06390 $425,886.69 VINCENT CAMBIO & CAROLE CAMBIO 39 CENTURY LN CRANSTON, RI 02921 $377,946.70 ANTHONY J CLANCY PO BOX 1995 WESTERLY, RI 02891 $377,675.24 ROBERT L LACKEY 56 S 11TH ST APT 6I BROOKLYN, NY 11249 $376,149.53 NICHOLAS CAMBIO & REGINA T CAMBIO 207 QUAKER LN FL 3 WEST WARWICK, RI 02893 $355,367.97 JOHN J FALL 1482 BROAD ST PROVIDENCE, RI 02905 $343,926.61 VINCENT J BONO PO BOX 309 WOONSOCKET, RI 02895 $325,270.91 ROGER L BORGE 45 HOOD ST APT 302 FALL RIVER, MA 02720 $323,972.21 BRIAN A RUPTASH 1721 ANCIEN CHEMIN D'AIX BAS 13122 VENTABREN VENTABREN, FRANCE 13122 $318,987.14 KENNETH J WILDES 61 NARRAGANSETT AVE NEWPORT, RI 02840 $314,861.90 MICHAEL H CABRAL 35 NANCY LN HARRISVILLE, RI 02830 $312,103.54 SANTO A TRIOLO 87 NORTH ST LEOMINSTER, MA 01453 $311,959.40 GLADYS PEREZ 24 FAIRFIELD AVE APT 2 PROVIDENCE, RI 02909 $311,001.76 ROBERT PESAPANE 19 TERO DR COVENTRY, RI 02816 $310,548.20 ROBERT VEADER 266 PUTNAM PIKE UNIT 4 SMITHFIELD, RI 02840 $308,750.29 SATHUAN K SA & PHOUNGEUN SA 5 DRUMMOND DR LINCOLN, RI 02865 $283,630.78 BRENDAN P SMITH 809 OCEAN BLVD HAMPTON, NH 03842 $279,381.43 HANG KHANG 1751 4TH ST E SAINT PAUL, MN 55106 $272,697.75 GARY PAPLAUSKAS & DENISE M PAPLAUSKAS 20 BARBATO DR JOHNSTON, RI 02919 $267,056.41 BRUCE G LAPIERRE 257 CENTER ST BELLINGHAM, MA 02019 $260,736.08 ELIZABETH E SHUMWAY PO BOX 5057 KETCHUM, ID 83340 $255,091.13 THOMAS S MAYNARD 15 HAMMERSMITH RD UNIT 24A NEWPORT, RI 02840 $250,470.36 JONATHAN TWEED 36B STONE TRL NORTH PROVIDENCE, RI 02904 $248,259.12 SILVIA C VALDIVIA & MARCO A VALDIVIA 200 WHITTIER AVE APT 1 PROVIDENCE, RI 02909 $244,245.89 JOANNE LUCAS 159 ELM ST SEEKONK, MA 02771 $237,861.00 JAMES J FITZGERALD 4 ASHBROOK RUN EAST GREENWICH, RI 02818 $237,753.08 PERRY VARGAS 356 ROCKLAND RD NORTH SCITUATE, RI 02857 $235,073.72 JOHN A MURPHY 4800 WHISPERING PINE WAY NAPLES, FL 34103 $228,608.27 DAVID G SOUZA & ABIGAIL SOUZA 254 SALEM ST UNIT F REVERE, MA 02151 $226,519.91 ROBERT B MILLIGAN JR & DEBORAH MILLIGAN 5680 HIGHWAY A1A APT 207 VERO BEACH, FL 32963 $216,441.55 PETER C HAINES 2901 S BAYSHORE DR APT 14A MIAMI, FL 33133 $204,708.24 JUSTIN LIGERI 6907 E RAY RD MESA, AZ 85212 $203,539.60 JAMES BEATON & JESSICA BEATON 70 OLIVE STREET PAWTUCKET, RI 02860 $203,334.15 RICHARD K CARLSON 748 SPRING CRESS DR LEXINGTON, SC 29073 $201,391.43 PAUL R GREGORY & TERRI L GREGORY 6876 JONETTA ST DAYTON, OH 45424 $201,317.26 JAMES C STEPHENS 8 HILLSIDE RD SOUTHBRIDGE, MA 01550 $194,924.44 JENNIFER L TINSMAN 91 OLD OCEAN HOUSE RD CAPE ELIZABETH, ME 04107 $194,372.76 PETER D LEACH 293 S MAIN ST STE 1 PROVIDENCE, RI 02903 $191,197.10 LAURA A FALK-ANUSAVICE 9350 MARINO CIR APT 307 NAPLES, FL 34114 $184,335.81 SANTI KEOMAROKET 3045 BEAVER CREEEK DRIVE FORT WORTH, TX 76177 $177,231.55 PATRICIA BAIRD 8040 MANVEL DR PORT RICHEY, FL 34668 $176,538.97 JOHN A BUFFINTON 20 CHANNING ST APT 1 NEWPORT, RI 02840 $172,757.03 LEO F FLOTRON JR & CONSTANCE L FLOTRON 30 HAPPY VALLEY RD WESTERLY, RI 02891 $172,346.23 BEN A BARONE JR & DEBORAH S BARONE 1394 CORTEZ LN NE BROOKHAVEN, GA 30319 $167,665.29 LEE ABBOTT 2970 MENDON RD APT 127 CUMBERLAND, RI 02864 $166,966.55 ROYALYNNE HOURIHAN 10 LAFAYETTE AVE APT 347 MORRISTOWN, NJ 07960 $166,143.26 KEITH J CALITRI 50 IVAN AVE WARWICK, RI 02889 $165,534.62 RICHARD W MORRONE JR 10 RIDGE RD CHARLESTOWN, RI 02813 $161,534.45 MICHAEL LODGE 35 ANGEL AVE NORTH KINGSTOWN, RI 02852 $160,587.65 ROBERT A ANDERSON 681 KINGSTOWN RD APT 106 WAKEFIELD, RI 02879 $160,069.81 TASHIA Y BODDEN 825 PONTIAC AVE APT 15104 CRANSTON, RI 02910 $151,343.15 RONALD H ORMEROD 45 SYCAMORE ST APT C PROVIDENCE, RI 02909 $149,289.39 EDWARD L FREEMAN & MICHELE S FREEMAN 738 S ILLINOIS AVE VILLA PARK, IL 60181 $147,699.54 FRANCIS P BELLOTTI PO BOX 3042 ATTLEBORO, MA 02703 $141,305.68 RUSSELL A SOLOMON 32 UNION SQ E STE 1100 NEW YORK, NY 10003 $140,588.54 BILLIE SCHOFIELD 42 TROUT BROOK LN HOPE, RI 02831 $140,195.31 GEORGE W COMERFORD 17 BEACON ST JOHNSTON, RI 02919 $136,959.54 ROBERT A CALESTINO 7 LEES FARM COMMONS DR # 7 NORTH PROVIDENCE, RI 02904 $136,424.04 PETER M LARSON 145 OAKWOODS DR WAKEFIELD, RI 02879 $135,794.58 CHRISTOPHER J REIFF 9 YOUNG LN JOHNSTON, RI 02919 $132,494.33 SUSAN W BORENSTEIN & THOMAS J KEHOE 1768 AUBURN LN COLUMBIA, TN 38401 $131,262.01 JEFREY A ACCAPUTO 11 DREEME ST SAUGUS, MA 01906 $130,200.33 BARBARA A LEMAY 489 PROSPECT ST WOONSOCKET, RI 02895 $126,096.72 JOANNE J GAZZERRO 2575 W HORIZON RIDGE PKWY APT 421 HENDERSON, NV 89052 $125,444.71 JAMES L THOMAS 10 SACRAMENTO ST PROVIDENCE, RI 02909 $125,187.50 STEVE J GOULD 2014 BONNIE AVE PALM HARBOR, FL 34683 $122,758.92 DAVID E GIOVANNUCCI 8145 MIZNER LN BOCA RATON, FL 33433 $122,431.35 PAUL TITZMANN 31 CATFISH LN WINTER HAVEN, FL 33881 $122,358.34 JOSEPH J VASTANO 2368 E MAIN RD APT H1 PORTSMOUTH, RI 02871 $122,264.04 ARUNKUMAR SELVARAJ 102 RUGGLES ST PROVIDENCE, RI 02908 $121,182.98 JOANNE C BRAZ 4561 SLASH PINE WAY E ESTERO, FL 33928 $116,510.25 DANIEL L POKORSKI & ROSEMARIE A POKORSKI 151 EAST AVE WESTERLY, RI 02891 $116,161.03 ERNESTO MELENDEZ 4838 OAKWAY DR COLUMBUS, OH 43228 $114,977.18 PAUL B KEATING 313 BERKELEY AVE APT R MIDDLETOWN, RI 02842 $114,440.22 ROBERT RUSSO 206 E 57TH ST APT 56 NEW YORK, NY 10022 $113,762.75 MICHAEL A CLOUD 142 MARYLAND AVE WARWICK, RI 02888 $112,415.03 ZAHEER SHAH & CHRISTINE SHAH 5620 E NAUNI VALLEY DR PARADISE VALLEY, AZ 85253 $112,111.65 JAMES J FEIJO 2271 DEER CREEK COUNTRY CLUB BLVD DEERFIELD BEACH, FL 33442 $111,905.83 EDWARD MARANDOLA JR 137 EARLE DR NORTH KINGSTOWN, RI 02852 $110,659.12 Notes If your name appears on this list, please contact the Rhode Island Division of Taxation, at Tax.Collections@tax.ri.gov. You will be provided with the exact amount — including accrued interest — which you must pay in order to have your name removed from this list. If you are unable to pay in full, you may apply for an installment agreement, under which you agree to a reasonable plan to pay your outstanding debt in stages, over time. A fully executed installment agreement in good standing will allow us to remove your name from this list. This list includes balances from active accounts receivable that are not on an installment agreement. This list includes transactions recorded at the Tax Division by the date indicated on the listing. Transactions made subsequent to that date will be reflected in the next updated list. Although state law authorizes the Tax Administrator to publish the names of 100 tax delinquents on this list, there may be times when fewer than 100 are included. This may occur for various reasons. For example, when a taxpayer's account information is removed from the list as promptly as possible after that taxpayer pays the outstanding debt, the number of delinquent taxpayers remaining on the list can fall. The Tax Division cannot add others to the list without first following a series of legal and administrative requirements — including the statutory requirement that the taxpayer be given advance notice, in writing, by regular and certified mail. Authority to publish this list can be found in Rhode Island General Laws § 44-1-34, which was enacted in 2003 and revised and expanded in 2011. From time to time, the Tax Division removes from the list the names and account information of various taxpayers. By law, the Tax Division cannot disclose why a specific taxpayer's name and account information have been removed. (Please see Rhode Island General Laws § 38-2-2, 44-1-14, and 44-30-95(c).) In general, a taxpayer's name and account information may be removed from the list for various reasons: the taxpayer may have paid the outstanding debt, for example, or entered into an installment agreement. Also, as a general rule, the Tax Division may remove names and related information for various other reasons — such as the death of a taxpayer, or a taxpayer's entering into bankruptcy or receivership. The list is updated periodically. Last update October 1, 2024