Former Ocean City Office Manager Pleads Guilty to Embezzling Over $1.7 Million

A former office manager and bookkeeper for a home builder in Ocean City, Maryland, has pleaded guilty to charges including wire fraud, aggravated identity theft, and tax evasion, according to an announcement from the U.S. Attorney’s Office for the District of Maryland. Tammy Barcus, 56, of Berlin, Maryland, admitted to embezzling approximately $1.79 million from her former employer.

Barcus, who held a position of trust with significant control over the company’s financial records and accounts, exploited her access to embezzle funds over an eight-year period, from 2016 through 2024. Her scheme involved issuing more than 500 checks from the business’s bank account, each time forging the signature of one of the company’s owners. These fraudulently obtained funds were then deposited into accounts she controlled for her personal use. To conceal her activities from both her employer and the Internal Revenue Service (IRS), Barcus created false entries in the company’s accounting records, hid the embezzled income from tax authorities, and commingled the illicit funds with her personal finances.

The investigation into Barcus’s actions was conducted by the Internal Revenue Service – Criminal Investigation (IRS-CI). Barcus is facing significant penalties for her crimes. The wire fraud charge carries a maximum sentence of 20 years in federal prison, while the tax evasion charge could result in up to five years. Additionally, she faces a mandatory consecutive sentence of two years for the aggravated identity theft charge. While these are the maximum penalties, federal sentencing judges consider various factors, including sentencing guidelines, when determining the final sentence. Sentencing has been scheduled for February 9, 2026, before Judge Maddox.

Article by Mel Anara, based upon information from the U.S. Attorney’s Office for the District of Maryland

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