A man convicted of payroll-tax fraud 11 years ago when he supplied workers to Massachusetts fish houses ranks among the state’s top five delinquent taxpayers, SouthCoastToday reported. Daniel McElroy owes $6.2 million in individual state taxes, plus $3.2 million from his Brockton employment firm, Dan Agency, according to the Massachusetts Department of Revenue. McElroy and his wife, Aimee J. King McElroy, were convicted in 2008 of paying employees of their temp agency under the table and underreporting their payroll to the US Internal Revenue Service and workers’ compensation carriers. The couple also operated employment agency Daily A. King, according to the 2005 indictment.