Out of curiosity I did a quick Google search to determine if the ABA even regulates LLM's, but came up with varying results does anyone know if the ABA regulates LLM's?
I think the ABA only accredits JD programs, "the first degree in law" as they say. As far as LL.M programs, it seems to be left up to the individual school to determine the requirements, standards, etc.
I suppose a school certainly could accept a non-JD if they wanted. Anything to keep that tuition rolling in. I'd be curious as to how a non-lawyer perceives LL.M level legal studies? I've never studied tax law at that level, but I assume that a foundation in civil procedure, evidence, and con law would be helpful to really flesh out the meaning of the statutes? Then again, maybe LL.M programs are different from JD studies and don't necessarily require the broader foundation.