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Press Release

Kenner Woman Pleads Guilty to Failure to Pay FICA Taxes

For Immediate Release
U.S. Attorney's Office, Eastern District of Louisiana

NEW ORLEANS - United States Attorney Peter G. Strasser announced today that defendant MARTHA BUEZO MARTINEZ (“MARTINEZ”), age 49, of Kenner, LA, pled guilty to failing to account for and pay over employment taxes to the Internal Revenue Service, in violation of Title 26, United States Code, Section 7202.

According to court documents, MARTINEZ was the President, Director, and sole officer of Infinity Construction Resources, Inc.  From on or about March 2013 (1st quarter of 2013) to December 2017 (4th quarter of 2017), MARTINEZ, through Infinity, failed to pay over to the United States Internal Revenue Service approximately $272,096 in FICA taxes.

The court set sentencing in this matter for April 28, 2020.  For Court 2, MARTINEZ faces a maximum term of imprisonment of five (5) years, up to a $250,000 fine, up to three years supervised release following any term of imprisonment, and a $100 special assessment fee.

This matter was handled by the Internal Revenue Service, Criminal Investigation.  Assistant United States Attorney Duane A. Evans is prosecuting the case. 


Updated January 29, 2020