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Tennessee Office:  740 Pollard Road, Kodak, Tennessee  37764  Phone: 865-932-3441  Fax: 865-932-3442

Virginia Office: 5680 Castle View, Roanoke, Virginia 24018 Phone: 540 484-3188  Fax: 540-904-6993

Email: administration@ratlifflawfirm.com

IMPORTANT NOTICE TO READER OF CIRCULAR 230 CONCERNING RELIANCE OPINIONS, MARKETED OPINIONS, AND/OR TAX SHELTERS AND AVOIDANCE OF PENALTIES PURSUANT TO DOMESTIC AND INTERNATIONAL LAW - click here

Eric S. Ratliff, Esq : Mr. Ratliff is an attorney licensed in the Commonwealth of Virginia and the state of Tennessee. He also is an accountant, Chartered Wealth Manager, and Chartered Trust and Estate Planner.

Mr. Ratliff is a graduate of The Walter B. and Dorothy H. Diamond International Taxation Master of Laws (LL.M.) program, having completed the program with a perfect 4.0 GPA. He is now an associate professor in the program (www.llmprogram.tjsl.edu).

He is proprietor of The Ratliff Firm.

The Ratliff Firm is one of the few practices in the USA which strictly limits itself to matters relating to tax and finance--encompassing risk management, estate planning and elder law, business entities, investment banking and finance, and domestic and international taxation.

Mr. Ratliff has gained notoriety for his ability to craft unique solutions to simple as well as complex issues. His compelling work on fiscal anti-antideferral, for example, has been vetted successfully for a business process patent.

Mr. Ratliff spends his free time in Christian ministerial pursuits, restoring classic Mustangs, and completing further studies in accounting, finance, and transfer pricing

Email: eratliff@ratlifflawfirm.com