United States of America v. Tammy Barcus

Baltimore, Maryland, criminal defense lawyer represented the Defendant charged with wire fraud and aggravated identity theft.

From 2016 through 2024, Tammy Barcus, age 57, of Berlin, Maryland, 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.

IMPRISONMENT for 24 months as to Counts 1 and 3, concurrent; 24 months as to Count 2, consecutive to Counts 1 and 3, for a total term of 48 months; SUPERVISED RELEASE for 2 years as to Counts 1 and 3, concurrent; 1 year as to Count 2, concurrent to Counts 1 and 3, for a total term of 2 years; ASSESSMENT $300.00; RESTITUTION $2,356,551.87