Date: Sept. 6, 2024 Contact: newsroom@ci.irs.gov Columbia, SC — Lawrencium Germaine Martin, of Chester, has pleaded guilty to tax evasion, being a felon in possession of a firearm, and making false statements to federal investigators. At the plea hearing, the Government presented evidence that from at least 2019 through 2021, Martin operated a business known as Lancaster Tactical Supply (LTS) through the website LTacticalSupply.com. LTS appeared to customers to be a legitimate business that sold firearm accessories and parts, including Glock and Sig Sauer build kits, slides, imitation suppressors, optics, and body armor. However, at least 380 customers from 43 states lodged complaints with the Better Business Bureau and the S.C. Department of Consumer Affairs, generally alleging that LTS took their money and failed to ship the products, ultimately leaving the customer without their money or the products they paid for. Investigators with IRS Criminal Investigation (IRS-CI), the FBI, and U.S. Postal Inspection Service determined that the revenue LTS was generating was significant. Through one payment processor alone in 2020, LTS generated more than $2,000,000 in revenue. Although those proceeds were deposited into Martin’s personal bank accounts, and LTS was operated out of Martin’s residence and Martin’s business location, the investigation also revealed Martin failed to pay state or federal income tax for any year from 2015 through 2022. As for tax evasion, Martin admitted that he evaded federal income tax. IRS-CI has determined that figure is more than $800,000 for 2020 alone, but Martin did not admit to a specific figure. Martin further admitted that he obtained the personal identifying information of another person through a legitimate employment relationship, and then operated LTS in that person’s name without authorization so that revenue was reported to the IRS as attributable to that person rather than Martin. As for felon in possession of a firearm, when agents searched Martin’s residence and business in Chester pursuant to a federal search warrant, Martin was found to be in possession of a 9mm handgun despite multiple felony convictions, including for theft by deception, possession of stolen property, obtaining property under false pretenses, fraudulent check, larceny after breaking and entering, possession of implements used in a crime, burglary, and larceny of a motor vehicle. Agents also found shipping labels and material associated with LTS during that search. Finally, Martin admitted that when the FBI and the U.S. Attorney’s Office interviewed Martin, he claimed to have never heard of LTS, to have never received money from LTS or its customers, and to not know how his name became associated with LTS. Those statements were false and material to the investigation. Martin faces up to 10 years in federal prison, mandatory restitution, a fine of up to $250,000, and up to three years of Court-ordered supervision following any term of imprisonment. Martin was placed on bond by United States Magistrate Judge Paige J. Gossett. United States District Judge Joseph F. Anderson accepted the guilty plea and will sentence Martin at a later date. The case was investigated by IRS-CI, the FBI Columbia Field Office, and U.S. Postal Inspection Service, with critical assistance from the Chester County Sheriff’s Department. Assistant U.S. Attorney Elliott B. Daniels is prosecuting the case. IRS-CI is the criminal investigative 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 more than a 90 percent federal conviction rate. The agency has 20 field offices located across the U.S. and 12 attaché posts abroad.
