Ohio trucking co. operator sentenced to prison and $1.9 million in restitution for tax evasion scheme

An Ohio trucking company operator was sentenced this week in connection with a tax evasion scheme.

On December 2, 2025, Louisville, Ohio, resident Alice F. Martin, 66, was sentenced to 30 months in federal prison to be followed by three years of supervised release, according to the U.S. Attorney’s Office for the Northern District of Ohio.

Martin was also ordered to pay $1,971,660.86 in restitution.

In August 2025, Martin pleaded guilty to Attempt to Evade and Defeat Income Tax, and Attempt to Evade and Defeat Payment of Tax.

Officials say that Martin was the owner and operator of trucking company Martin Logistics. After the company became “burdened with tax debt,” Martin took part in a scheme to “phase out the company” in an effort to avoid paying taxes, interest, and penalties to the Internal Revenue Service (IRS).

“However, Martin intended to continue operating her trucking business through a new company, TSA Transportation. Income that TSA Transportation received was then deposited into a bank account for another business entity that Martin owned and controlled, A.F. Martin. In addition, she placed Martin Logistic’s assets, such as trucks and trailers, under the name of yet another company she established, Martin Global. IRS investigators found that from around 2013 to 2018, Martin directed approximately $18 million in gross receipts from TSA Transportation to be deposited into the bank account of a different company, A.F. Martin. The investigation concluded that she did not report $3.6 million in taxable income and failed to pay approximately $1.2 million in federal taxes due between 2013 and 2018,” the U.S. Attorney’s Office said.

The investigation into this case was conducted by IRS Criminal Investigations (IRS-CI).