By Bethany Hooper

Associate Editor

(March 12, 2026) A Berlin woman who pleaded guilty last year to identity theft, wire fraud and tax evasion will spend four years in federal prison.

On Feb. 27, a U.S. District Court judge in Baltimore sentenced Tammy Barcu, 56, to four years of incarceration, followed by six months of home detention and three years of supervised release, for embezzling $1.79 million from her former employer, Ocean City-based Resort Homes, and concealing those payments from both the company and the Internal Revenue Service.

Although the case reached its conclusion this week, Barcus entered a guilty plea last September following a months-long criminal investigation.

“She expressed her remorse for what she did and that she was truly sorry for putting the victims through this,” Steve Rakow, Barcus’s attorney, said in a statement this month. “The judge stated that he imposed what he believed was a reasonable sentence that took into account the circumstances of the case, her admission and acceptance of responsibility, and the fact that she came to court with $100,000 in restitution to begin repaying the victims for their loss.”

In October 2024, Resort Homes filed a civil suit against Barcus, the company’s bookkeeper, and her husband, Ron Barcus, the company’s tile and marble subcontractor, alleging the couple defrauded the business out of more than $1.5 million over the course of several years.

The suit claimed that Tammy Barcus wrote unauthorized payments – totaling more than $200,000 per year – to Ron Barcus and concealed the transactions as payments to other legitimate companies. Resort Homes alleged Ron Barcus had then endorsed the falsified checks and deposited them into the couple’s bank accounts.

After discovering the accounting discrepancies, the company notified Maryland State Police, which began an investigation. The lawsuit also reported Tammy Barcus had confessed to the fraudulent activity, which was recorded by a state trooper.

In February 2025, a Worcester County Circuit Court judge halted proceedings in the civil suit after learning that federal prosecutors were considering criminal charges. Ron Barcus was not the target of any criminal investigation, according to Rakow.

According to the U.S. Attorney’s Office, Barcus admitted to embezzling at least $1.79 million and concealing her crimes.

In her guilty plea, Barcus admitted to wire fraud, aggravated identity theft and tax evasion, acknowledging that she worked for the home builder “as a trusted employee with 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 and “worked with a high degree of independence.”

The U.S. Attorney’s Office also reported Barcus had made false edits and entries to the company’s internal accounting records to cover up the fraudulent activity.

“From 2016 through 2024, Barcus used her position of trust to embezzle money by issuing more than 500 fraudulently authorized checks from the home builder’s business bank account,” a news release said. “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.”

Those expenditures, according to the U.S. Attorney’s Office, included credit card payments, mortgage payments and vehicle loan payments for a $90,707 Dodge Ram 4WD Mega Cab pickup truck, an $82,120 Chevrolet Suburban Z71, and a $106,206 Sea Chaser boat with outboard motor and trailer.

“The purchase of these two vehicles and the boat totaled approximately $279,000. Down payments totaled approximately $37,049, and ongoing monthly payments were $2,788,” a sentencing memorandum reads.

“These purchases were not one-time indulgences,” the memorandum continued. “These financial obligations coincided with and were sustained by the continuation of her fraudulent scheme. Simply put, her lifestyle depended on continued deception.”

Ultimately, the U.S. Attorney’s Office sought a sentence of 57 months of incarceration and three years of supervised release — including restitution of $562,883 to the IRS and restitution of more than $1.7 million to her former employer.

“Barcus’s embezzlement, identity theft, and tax offenses demonstrate that the nature and circumstances of her offenses were very egregious and warrant a lengthy period of incarceration,” the memorandum reads.

In court last week, a federal judge ordered Barcus to serve 48 months, followed by six months of home detention and three years of supervised release. She has also been ordered to make restitution to her victims.

Rakow said his client remains on pre-trial release until April 27, when she’ll self-surrender to the Federal Bureau of Prisons at a location to be determined.