A former office manager for a home building company in Ocean City has been sentenced to four years in federal prison after pleading guilty to an embezzlement scheme that took more than $1.7 million from her employer. Tammy Barcus, 57, of Berlin, Maryland, was also ordered by U.S. District Judge Matthew J. Maddox to pay restitution of $1,793,688.87 to the victimized business and $562,883 to the Internal Revenue Service (IRS). She will serve two years of supervised release following her prison term and must also forfeit funds totaling the amount she stole.
Kelly O. Hayes, U.S. Attorney for the District of Maryland, announced the sentence along with Special Agent in Charge Kareem Carter from IRS Criminal Investigation’s Washington D.C. Field Office.
According to court documents, Barcus worked as an office manager and bookkeeper for the Ocean City-based home builder between 2016 and 2024. During that time, she issued over 500 unauthorized checks from her employer’s business bank account by forging one of the owner’s signatures and depositing them into accounts she controlled. The stolen funds were used for personal expenses including vehicle payments, boat payments, mortgage payments and other personal enrichment.
Barcus had significant control over financial records due to her position and operated with a high degree of independence within the company. She concealed her activities by making false entries into company records and hiding transactions from both her employer and tax authorities.
“U.S. Attorney Hayes commended IRS-CI for its work in the investigation.” Hayes also acknowledged Assistant U.S. Attorneys Jared Murphy and Harry Gruber for prosecuting the case as well as Paralegal Specialists Joanna B.N. Huber and Shelbe Mascaro for their assistance.
Further information about reporting fraud or resources offered by the Maryland U.S. Attorney’s Office can be found at https://www.justice.gov/usao-md/ or https://www.justice.gov/usao-md/report-fraud.
