The U.S. Attorney’s Office from the District of Maryland announced last week that Tammy Barcus, 56, of Berlin, Maryland, pled guilty after being charged with wire fraud, aggravated identity theft, and tax evasion. Barcus, a former office manager and bookkeeper for an Ocean City, Maryland-based homebuilder, admitted to embezzling at least $1,790,000 from her former employer. The homebuilder for whom Barcus was employed wasn’t named by the U.S. Attorney’s announcement, but local news station WBOC identified the former employer—and victim of the crime—as Resort Homes LLC.
In her guilty plea, Barcus acknowledged that she worked for the homebuilder as a trusted employee with substantial control over business records and financial accounts. Kelly O. Hayes, U.S. Attorney for the District of Maryland, announced the guilty plea with Special Agent in Charge Kareem Carter, Internal Revenue Service – Criminal Investigation (IRS-CI), Washington D.C. Field Office.
Barcus had access to payment systems and accounting records that belonged to the homebuilder. She worked with a high degree of independence and forged a business owner’s signature on business checks, officials for the U.S. Attorney’s Office said. Barcus concealed the embezzlement from her employer and the Internal Revenue Service (IRS) by making false entries into books and records.
From 2016 through 2024, Barcus used her position of trust to embezzle money by issuing more than 500 fraudulently authorized checks from the homebuilder’s business bank account. Barcus forged the signature of one of the owners on the face of the business checks and then deposited the checks into bank accounts she controlled. She then used the money for her personal enrichment.
Barcus also made materially false and fraudulent edits and entries into the homebuilder’s internal accounting records to cover up the fraudulent payments and commingled the embezzled funds into a bank account she controlled. She is facing a maximum of 20 years in federal prison for wire fraud, five years for tax evasion, and a mandatory two-year consecutive sentence for aggravated identity theft.
Officials from the U.S. Attorney’s say that actual sentences for federal crimes are typically less than the maximum penalties. A federal district court judge determines sentencing after considering the U.S. Sentencing Guidelines and other statutory factors. Judge Maddox set sentencing for Monday, February 9, 2026, at 10 a.m.
U.S. Attorney Hayes commended IRS-CI for its work in the investigation, and thanked Special Assistant U.S. Attorney Jared Murphy and Assistant U.S. Attorney Harry Gruber, who are prosecuting the federal case, as well as Paralegal Specialists Joanna B.N. Huber and Shelbe Mascaro, for their valuable assistance.
While not common, this is not the first case of its kind for the greater fenestration Industry. Four years ago, Kimberly Hodge (aka Kimberly Hughen), from Tennessee, was facing wire fraud and identity theft charges after allegedly embezzling money from her employer, Integrity Architectural Millwork.