United States of America v. Charles Lewis Davis

Phoenix, Arizona, criminal defense lawyer represents the Defendant charged with fraud and making false statements.

Reported by Kent Morlan

Charles Lewis Davis, age 33, was accused of making false statements on his tax returns. Davis owns and operates Forever Investments LLC, a social media entity that posts videos involving Davis to YouTube, Facebook, and Instagram, among other social media platforms. The indictment alleges that Davis failed to report the full income he earned from that work in 2020 and 2021 by withholding information from his tax preparer regarding an additional $807,142 and $390,566 in those respective years. He is alleged to have stored the unreported income in his personal and business bank, brokerage, and cryptocurrency accounts.

Davis made his initial appearance in federal court on May 13, 2026, where he pleaded not guilty to the charges. A conviction for making a false statement on a tax return carries a maximum penalty of three years imprisonment and a fine of $250,000.

On April 7, the Department of Justice announced the creation of the National Fraud Enforcement Division ('Fraud Division'). The Fraud Division is laser-focused on investigating and prosecuting those who commit fraud against the American people. The Department’s work to combat fraud supports President Trump’s Task Force to Eliminate Fraud, a whole-of-government effort chaired by Vice President J.D. Vance to eliminate fraud, waste, and abuse within Federal benefit programs.

IRS-Criminal Investigation conducted the investigation. Assistant U.S. Attorney Kevin M. Rapp, District of Arizona, Phoenix, is handling the prosecution.

An indictment is a formal accusation of criminal conduct. All defendants are presumed innocent until proven guilty beyond a reasonable doubt in a court of law.