On March 18, 2021, in the Eastern District of Kentucky, Charles Marshall Stivers was indicted on two counts of making false statements.

According to the court documents, Stivers was initially licensed to practice as a Certified Public Accountant (CPA) by the State of Kentucky in 1989. On October 23, 2015, the Kentucky State Board of Accountancy permanently revoked Stivers' CPA license by an Agreed Order, which prohibited Stivers from ever holding himself as a CPA to the public in any capacity, including to the Internal Revenue Service (IRS) or any other tax authority.

On or about March 22, 2016, Stivers signed and submitted an IRS Form 2848, Power of Attorney and Declaration of Representative, that declared Stivers was a CPA, License No. 12597, duly qualified to practice in Kentucky, to an IRS revenue officer knowing and believing that he was not then authorized to practice as a CPA and that License No. 12597 belonged not to him, but to his son.

If convicted, Stivers could face a maximum statutory sentence of not more than five years' imprisonment, a $250,000 fine, and three years' supervised release.

Source:  The facts in this case narrative come from the following publicly available document: E.D. Ky., Indict., March 18, 2021.