Former Office Manager Sentenced to Four Years for $2.3 Million Embezzlement and Tax Evasion

OCEAN CITY, Md. – Tammy Barcus, 56, of Berlin, Maryland, has been sentenced to four years in federal prison followed by two years of supervised release for a multi-year scheme involving wire fraud, aggravated identity theft, and tax evasion. The sentencing, handed down on February 27, 2026, concludes a case stemming from her employment as an office manager and bookkeeper for an Ocean City home builder, Resort Homes, LLC.

Details of the Fraud

Between 2016 and 2024, Barcus embezzled at least $1,793,668.87 from Resort Homes, LLC. She forged the company owner’s signature on over 500 checks, depositing the funds into accounts she controlled for personal utilize . Prosecutors detailed how Barcus concealed the fraudulent activity through false entries in the company’s accounting records .

Personal Enrichment Through Stolen Funds

The stolen funds were used to finance a lavish lifestyle, including the purchase of a 2019 Dodge Ram Mega Cab truck, a Chevrolet Suburban Z71, and a Sea Chaser center console boat with a 350-horsepower Suzuki outboard and trailer, totaling approximately $279,000 . Down payments on these purchases amounted to roughly $37,049.

Tax Evasion Charges

In addition to the embezzlement, Barcus was found to have failed to report the stolen income to the IRS for tax years 2016 through 2023, resulting in over $550,000 in federal tax losses .

Guilty Plea and Sentencing

Barcus pleaded guilty in September 2025 to charges of wire fraud, aggravated identity theft, and tax evasion . She was ordered to pay $1,793,688.87 in restitution to her former employer and $562,000 to the IRS .