Curtis O. Liles, III

Curtis O. Liles, III: Attorney with Liles & Rushin, LLC



Mr. Liles’ practice focuses on all aspects of Federal and State taxation. He has represented clients in controversial proceedings before the Internal Revenue Service and the Alabama Department of Revenue. He has tried tax cases in the United States Tax Court, United States District Court, various Alabama state circuit courts, the Alabama Court of Civil Appeals, and the Alabama Supreme Court. He has also advised businesses on tax and corporate business formation, acquisitions, mergers, and dispositions. More recently, Mr. Liles has been extensively involved in representing clients who invest in limited partnerships that develop affordable housing projects using tax credits under Section 42 of the Internal Revenue Code. Additionally, he has represented those clients and others who provide construction and permanent financing, tax-exempt bonds, HOME loans, CDBG funds, HUD and AHP grants or loans, TCAP loans, Section 1602 funds and others. He is a member of the Tax Section of the American Bar Association, a member of the Partnership Committee, and the ABA’s Forum on Affordable Housing.

Prior To Liles and Rushin:

Prior to co-founding Liles & Rushin, LLC, Mr. Liles was a shareholder at the Birmingham, Alabama firm of Maynard, Cooper & Gale, P.C. from 1987 to 2007. From 1977 to 1987 Mr. Liles was a shareholder of the Birmingham, Alabama firm of Markstein, Morris & Liles, P.C. which merged with Maynard, Cooper & Gale, P.C. in 1987. From 1973 to 1977, Mr. Liles was a trial attorney with the Office of Chief Counsel to the Internal Revenue Service in Miami, Florida.


Mr. Liles is a member of the Alabama Law Institute. He served on the advisory committees that drafted the Alabama Uniform Partnership Act (1996), the Alabama Limited Partnership Act of 1997 and the Alabama Limited Liability Company Act. He is presently on the Standing Committee on Business Entities which is studying a revision to all business entity statutes in Alabama. He is a trustee of the Alabama Law School Foundation, a member of the President's Cabinet of Birmingham-Southern College, a member of the Dean's Advisory Council of the Auburn University College of Liberal Arts and a former chairman of that Council. Mr. Liles is serving on the National Steering Committee of Auburn University's present $500 million dollar capital campaign and chairs that campaign for the College of Liberal Arts.

Professional Affiliations:

-American Bar Association

-Alabama State Bar Association

-Birmingham Bar Association

Tax Section

-Affordable Housing Forum


Areas of Practice (3)

  • General Corporate Law
  • Tax Law
  • Affordable Housing

Education & Credentials

Contact Information:
205.263.4902  Phone
205.263.4901  Fax
University Attended:
Auburn University, B.S., Omicron Delta Kappa, 1970
Law School Attended:
The University of Alabama School of Law, J.D., Order of the Coif, Alabama Law Review, Order of the Coif, 1973
Year of First admission:
1973, Alabama

Peer Reviews

  • 5.0/5.0 (1 review)
  • A Martindale-Hubbell Peer Rating reflects a combination of achieving a Very High General Ethical Standards rating and a Legal Ability numerical rating.
  • Legal Knowledge

  • Analytical Capability

  • Judgment

  • Communication

  • Legal Experience


*Peer Reviews provided before April 15, 2008 are not displayed.

Client Reviews

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Birmingham, Alabama

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