Martin's attorney Mark Schamel claims Martin "was a full participant" in some of the "exact same pranks and gags and text and email exchanges."
Incognito was suspended with pay for conduct detrimental to the team in November for sending those texts and voicemails to Martin.
"The coarse and unacceptable comments and text messages that were sent to Jonathan Martin were of the same poor taste as those sent by him," Schamel said. "All of these communications were provided to Ted Wells and the NFL investigation. What they show is banter between friends, not bullying."
The NFL is investigating the conduct between Incognito and Martin and Dolphins owner Stephen Ross expects that report to be out after the Super Bowl.
"Richie Incognito has owned his inappropriate comments, despite the fact that they were made in jest, and it is time for Jonathan Martin to do the same," Schamel said.