James Hamill, Ph.D., CPA

Associate Professor of Accounting

James Hamill is a Certified Public Accountant (CPA) with over 40 years of experience. He received his Ph.D. from Arizona State University in 1987 and specialized in taxation. Hamill taught at the University of Oklahoma and the University of New Mexico, transforming the accounting degrees into nationally-recognized programs. Twenty years into teaching, Hamill left the academic classroom and returned to the public practice. He worked for a local CPA firm in Albuquerque, New Mexico, before moving to Northeast Texas in 2018. Since then, Hamill has played a vital role in the College of Business, bringing a wealth of knowledge and practical experience. Hamill is a Kenton and Eula Ross Professor of Accounting.

A Conversation with Dr. Hamill

What would you tell a student who is thinking about attending A&M-Commerce?

“A&M-Commerce works hard to design programs that meet the needs of working students as well as prepares them for an exciting career. This being my third university teaching experience, I find the faculty at A&M-Commerce are much more likely to have recent and relevant work experience in their field. The combination of online and face-to-face instruction accommodates the needs of a much wider group of students than many regional universities.”

What has been your favorite course to teach?

“Partnership taxation. I have a lot of experience with this topic and teach it for CPAs also, so it is fun to share those experiences with students. Most new businesses are formed as partnerships so it helps prepare students for entrepreneurial activity.”

Tell us about a project you are currently working on or recently completed.

“I have recently been doing a lot of work with opportunity zone investments in several parts of the country. This is a new provision intended to help develop projects in lower-income census tracts to build the community and enhance economic development. It is so new that few people understand the provisions and it is exciting to be helping people structure investments.”

Educational Background

• Ph.D., Accounting, Arizona State University, 1987
• M.Acc., University of Arizona, 1981
• B.S.Acc., University of Delaware, 1980

Academic Positions

• Associate Professor of Accounting, Texas A&M University-Commerce, 2018-present
• Department Head, Texas A&M University-Commerce, 2019-2021
• Visiting Professor of Accounting, University of New Mexico, 2016-2018

Awards and Honors

• KPMG Professor of Accounting, UNM, 2000-2007
• UNM Anderson Schools of Management Economic Development Research Grant, 2006
• AJF Maddox Foundation Summer Research Grant, UNM, 2003

Featured Courses

ACCT 540 Advanced Income Tax Accounting
ACCT 551 Advanced Issues in Taxes
ACCT 597 Special Topics Partnership Tax

Selected Publications

• “Wandering in the Wilderness of Partner Self-Employment Income Tax Treatment,” Tax Notes, Volume 181, November 13, 2023, pp. 1229-1233.
• “Tax Reporting Issues Following a Merger of Partnerships.” Journal of Taxation, June 2023, pp. 11-20. Also published in Practical Tax Strategies, August 2023, pp. 4-17.
• “Establishing Boundaries: How Well Do Section 704(b) Capital Accounts Fit Target Allocations?” TAXES – The Tax Magazine, June 2023, pp. 15-26, 44.
• “There's No Accounting for Wyden's Partnership Allocation Reforms,” Tax Notes, Volume 178, February 27, 2023, pp. 1319-1324.
• “How and Why to Group or Aggregate: Sections 465, 469, 199A, and 1411,” Practical Tax Strategies, December 2022 pp. 4-13. Also published in Corporate Taxation, November/December 2022, pp. 3-12 and in Tax Planning for Domestic and Foreign Partnerships, LLCs, Joint Ventures and Other Strategic Alliances, Eric Sloan, and Clifford Warren editors, 2023, Practising Law Institute, New York.
• “Installment Sales and Repossessions,” TAXES – The Tax Magazine, September 2022, pp. 89-94, 107-108.  
• “Passthrough Entity Taxation by the Forms,” Practical Tax Strategies, July 2022, pp. 11-22. Also published in Corporate Taxation, May/June 2022, pp. 3-14.
• “Written Tax Communication is Evolving: Casual is Now OK, But You Still Have to Influence People,” with Emily A. Hamill. TAXES – The Tax Magazine, February 2022, pp. 19-24, 32.