Ocean City, Md. - A federal judge has sentenced a Berlin woman to four years in federal prison after what prosecutors described as an eight-year embezzlement and tax evasion scheme that cost her employer and the federal government more than $2.3 million.
According to a government sentencing memorandum filed in U.S. District Court for Maryland, Tammy Barcus was accused of stealing more than $1.7 million from Resort Homes, LLC, where she worked as an office manager and bookkeeper from 2005 until October 2024.
Prosecutors say between 2016 and 2024, Barcus issued more than 500 fraudulent checks from the company’s bank account, forging her boss’s signature and disguising the payments in accounting records. The money was allegedly funneled through a vendor account she controlled and used to pay for personal expenses, including mortgage payments and credit cards.
Barcus also used some of the stolen money to fund big-ticket purchases, according to the U.S. Attorney’s Office, including 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. The memo says those purchases totaled about $279,000 combined, with roughly $37,049 in down payments.
Court documents allege the yearly totals of the alleged fraud increased over time, peaking in 2023. In total, prosecutors say $1,793,668.87 was taken from the company.
In addition to the theft, Barcus is accused of failing to report the income to the IRS for tax years 2016 through 2023, resulting in more than $550,000 in federal tax losses.
Barcus pleaded guilty in September 2025 to wire fraud, aggravated identity theft and tax evasion. She faced a maximum of 20 years in prison.
In their sentencing memorandum filed on Feb. 13, prosecutors recommended a 57-month prison sentence, three years of supervised release, and restitution totaling $2,356,551.87, including nearly $1.8 million to Resort Homes and more than $562,000 to the IRS.
On Friday, Feb. 27, Barcus was sentenced to four years in federal prison followed by two years supervised release, according to the Maryland U.S. Attorney’s Office. She was also ordered to pay $1,793,688.87 restitution to her former employer and just over $562,000 to the IRS.