Just wanted to point out that I believe that the draft document does appear
to narrow the field (probably to the detriment of a few of our members) as
to who is terminally qualified to teach taxation.

The new draft states: "This qualification includes . . . individuals who
teach taxation holding an appropriate law degree with an accounting master's
degree."

Didn't the old standards permit a J.D. with an L.L.M. in taxation (but no
accounting master's degree) to be considered as terminally qualified??

While this may affect only a few, I believe if one is teaching tax, an
L.L.M. in taxation SHOULD generally be treated at least as equivalent to the
masters in accounting (which may or may not have included much taxation in
the curriculum)-- but what do the rest of you think?

Al
____________________________________________
Alan C. Roline, Chair
Department of Accounting & Business Law
____________________________________________
University of Minnesota Duluth
125 School of Business and Economics
10 University Drive        Duluth,  MN 55812
Email: [log in to unmask]
Telephone:(218)726-8550    Fax:(218)726-8510