Earlier in his career, he was an attorney with the Employee Plans Technical and Actuarial Division of the Internal Revenue Service in Washington, D.C. Mr. McNeil received a B.A. from Concordia College (1979), a JD from Drake University Law School (1982), an LLM from Georgetown University Law Center (1983), and an MA in English from Georgetown University (1987). He is a member of the District of Columbia, Connecticut, Minnesota, Iowa, and North Dakota Bars. He is also a member of the United States Supreme Court, the United States Tax Court, the District of Columbia Court of Appeals, the Eighth Circuit Court of Appeals, and a number of district courts.