On May 24, 2022, in the Eastern District of Kentucky, Charles Marshall Stivers was sentenced for making and using a false document containing a false statement.
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. The Agreed Order 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, in Manchester, Kentucky, Stivers signed an IRS Form 2848, Power of Attorney and Declaration of Representative, and indicated he was the Power of Attorney for a business. As part of his completion of this form, Stivers specified in writing that he was a licensed CPA. He also listed CPA license number 12597 that belonged to his son. Stivers submitted the signed form to an IRS revenue officer.
On three more occasions in 2018 and 2019, Stivers again completed IRS Form 2848 on behalf of clients in Knoxville, Tennessee. Each time he indicated he was a licensed CPA and utilized his son’s CPA license number. He finalized the forms by forging his son’s signature.
Stivers was sentenced to 10 months’ imprisonment, two years of supervised release, a $30,000 fine, a $100 assessment fee, and was ordered not to hold himself out as a CPA.
Source: The facts in this case narrative come from the following publicly available documents: E.D. Ken., Plea Agr., filed December 7, 2021; E.D. Ky., Indict., filed March 18, 2021; and E.D. Ky., Judgment filed May 24, 2022.