Lawrencium Germaine Martin, 47, of Chester, has been sentenced to 57 months in federal prison after pleading guilty to federal tax evasion, being a felon in possession of a firearm, and making false statements to federal investigators.
Evidence presented in court showed that from 2019 through 2021, Martin operated Lancaster Tactical Supply (LTS) through the website LTacticalSupply.com. While presented as a legitimate business selling firearm accessories and parts, including difficult-to-trace “80% build kits,” firearm slides, imitation suppressors, optics, and body armor, at least 380 customers from 43 states reported being defrauded by LTS, stating they paid for products that were never shipped. Martin generated substantial revenue through LTS, exceeding $2 million in 2020 alone. Despite personally operating the business and depositing proceeds into his personal accounts, he failed to pay state or federal income tax from 2015 through 2022.
Martin also evaded federal income tax by using a former employee’s identity without authorization to establish LTS payment systems, causing the IRS to identify the former employee as the liable party for the business’s income tax.
During a search of Martin’s residence and business in Chester, federal agents found multiple firearms, including several untraceable “80%” rifles and pistols, along with other handguns. At the time, Martin had 15 prior criminal convictions, many of which were felonies, making his possession of firearms illegal under federal law.
Furthermore, Martin made false statements to FBI agents during the search, claiming he had never heard of LTS, never received money from it, and did not know why his name was associated with the business, all of which he knew to be untrue.
United States District Judge Joseph F. Anderson, Jr. imposed a sentence of 57 months in federal prison, which was at the upper limit of the advisory guidelines, to be followed by 3 years of supervision by U.S. Probation. Martin was additionally ordered to pay $215,374.00 in restitution to the Internal Revenue Service.
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