UNITED STATES
DEPARTMENT OF LABOR

Tuyet T. Martin, 56, of Pelham, N.H., 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 in January 2026 to one year in prison with11 months to run concurrent 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; Anthony P. D’Esposito, Inspector General, U.S. Department of Labor, Office of Inspector General; 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. Attorney Lauren Maynard of the Public Corruption & Special Prosecutions Unit prosecuted the case.

Source: DOJ Press Release.