United States of America v. Tuyet T. Martin

Boston, Massachusetts, criminal defense lawyer represented the Defendant charged with attempting to obstruct justice.

Tuyet T. Martin, 55, of Pelham, N.H., was charged along with her brother Dean Tran, who was charged in a 28-count federal indictment for his fraudulent collection of Pandemic Unemployment Assistance benefits and his willful omission of consulting and rental income from his tax returns in 2020, 2021 and 2022.

Tran’s unemployment benefits and tax fraud schemes, an investigation began into a job offer and job offer letter from Martin to Tran at the New Hampshire-based business where Martin was the owner and the CEO. During a July 2023 grand jury session, Martin provided false testimony regarding the employment offer letter.

The charge of obstruction of justice provides for a sentence of up to 20 years in prison, three years of supervised release and a fine of $250,000. Sentences are imposed by a federal district court judge based upon the U.S. Sentencing Guidelines and statutes which govern the determination of a sentence in a criminal case.

United States Attorney Leah B. Foley; Jonathan Mellone, Special Agent in Charge of the U.S. Department of Labor, Office of Inspector General, Office of Investigations, Labor Racketeering and Fraud, Northeast Region; Thomas Demeo, Special Agent in Charge of the Internal Revenue Service Criminal Investigation, Boston Field Office; and Ted E. Docks, Special Agent in Charge of the Federal Bureau of Investigation, Boston Division made the announcement today. Assistant U.S. Attorneys John T. Mulcahy and Lauren Maynard of the Public Corruption & Special Prosecutions Unit prosecuted the case.

The Defendant elected to plead guilty.