New Hampshire business owner pleads guilty to obstruction of justice

Date: Jan. 23, 2026

Contact: newsroom@ci.irs.gov

BOSTON – A New Hampshire woman has pleaded guilty in federal court in Boston to attempting to obstruct and interfere in a grand jury investigation involving her brother, former State Senator Dean Tran.

Tuyet T. Martin of Pelham, N.H., pleaded guilty on Jan. 21, 2026, to one count of obstruction of justice. U.S. Senior District Court Judge F. Dennis Saylor IV scheduled sentencing for May 13, 2026. In June 2024, Martin was charged along with her brother, Dean Tran.

In November 2023, Tran was arrested and charged in 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.

As part of the investigation into 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.

Tran pleaded guilty in December 2025, and it scheduled to be sentenced on Jan. 30, 2026.

United States Attorney Leah B. Foley; Thomas Demeo, Special Agent in Charge of the Internal Revenue Service Criminal Investigation, Boston Field Office; 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; 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.

IRS Criminal Investigation (IRS-CI) is the law enforcement arm of the IRS, responsible for conducting financial crime investigations, including tax fraud, narcotics trafficking, money laundering, public corruption, healthcare fraud, identity theft and more. IRS-CI special agents are the only federal law enforcement agents with investigative jurisdiction over violations of the Internal Revenue Code, obtaining a 90% federal conviction rate. The agency has 19 field offices located across the U.S. and 14 attaché posts abroad.