Former office manager sentenced for embezzling more than $1.7 million from Ocean City home builder

Date: March 3, 2026

Contact: [email protected]

Baltimore, MD - A former office manager learned her fate in federal court in connection with an embezzlement scheme.

U.S. District Judge Matthew J. Maddox sentenced Tammy Barcus of Berlin, Maryland, to 48 months in federal prison, followed by two years of supervised release, and ordered her to pay $1,793,688.87 of restitution to a victim home builder, and $562,883 to the Internal Revenue Service (IRS), for wire fraud, aggravated identity theft, and tax evasion. Additionally, the court imposed a forfeiture money judgment of $1,793,688.87.

Kelly O. Hayes, U.S. Attorney for the District of Maryland, announced the sentence with Special Agent in Charge Kareem Carter, Internal Revenue Service - Criminal Investigation (IRS-CI), Washington D.C. Field Office.

According to court documents, from 2016 through 2024, Barcus, a former office manager and bookkeeper for an Ocean City-based home builder, embezzled approximately $1.79 million from her former employer. Barcus used her position of trust to embezzle funds from her employer by issuing more than 500 fraudulently authorized checks from the home builder's business bank account. She forged the signature of one of the owners on the face of the business checks and deposited them into bank accounts she controlled. Barcus then used the money for vehicle payments, boat payments, mortgage payments, and her personal enrichment.

Ownership granted Barcus, who worked with a high degree of independence, substantial control over business records and financial accounts. As part of her daily job duties, Barcus had access to payment systems and accounting records that belonged to the home builder. Barcus concealed the embezzlement from her employer and the IRS by making false entries into the business' books and records.

U.S. Attorney Hayes commended IRS-CI for its work in the investigation. Ms. Hayes also thanked Assistant U.S. Attorney Jared Murphy and Assistant U.S. Attorney Harry Gruber, who prosecuted the federal case, and recognized Paralegal Specialists Joanna B.N. Huber and Shelbe Mascaro, for their valuable assistance.

IRS-CI is the law enforcement arm of the IRS, responsible for conducting financial crime investigations, including tax fraud, narcotics trafficking, money laundering, public corruption, healthcare fraud, identity theft and more. It is the only federal law enforcement agency with investigative jurisdiction over violations of the Internal Revenue Code. IRS-CI has 18 field offices located across the U.S. and maintains an international presence through attaché posts abroad.