New Hampshire business owner sentenced for obstruction of justice

Date: June 5, 2026

Contact: newsroom@ci.irs.gov

Boston – A New Hampshire woman was sentenced today in federal court in Boston for attempting to obstruct and interfere in a grand jury investigation involving her brother, former Massachusetts State Senator Dean Tran.

Tuyet T. Martin of Pelham, NH, was sentenced by U.S. Senior District Court Judge F. Dennis Saylor IV to two years of supervised release and ordered to pay a $40,000 fine. In January 2026, Martin pleaded guilty to one count of obstruction of justice. In June 2024, Martin was charged along with her brother, Dean Tran.

In November 2023, Tran was arrested and 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.

As part of the investigation into Tran’s unemployment benefits and tax fraud schemes, an investigation began into a job offer and employment 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.

Tran was sentenced in January 2026 to one year in prison with11 months to run concurrently with his current sentence and one month to run consecutive, to be followed by 18 months of supervised release to run concurrent with his current sentence.

United States Attorney Leah B. Foley; Thomas Demeo, Special Agent in Charge of the Internal Revenue Service Criminal Investigation, Boston Field Office; Anthony P. D’Esposito, Inspector General, U.S. Department of Labor, Office of Inspector General; and Ted E. Docks, Special Agent in Charge of the Federal Bureau of Investigation, Boston Division made the announcement today. Assistant U.S. Attorney Lauren Maynard of the Public Corruption & Special Prosecutions Unit prosecuted the case.

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. It is the only federal law enforcement agency with investigative jurisdiction over violations of the Internal Revenue Code. IRS-CI has 18 field offices located across the U.S. and maintains an international presence through attaché posts abroad.