To the Editor. At the Meeting of Members last May, a candidate inquired about the possible tax consequences to candidates of a national accreditation or certification process. I have subsequently become aware that a number of candidates share a concern that the current practice of deducting the cost of a training analysis as a business expense might be threatened.

To help them put these worries to rest, I have consulted an accountant who has had experience with the tax returns of analytic candidates and is familiar with the relevant section of the Internal Revenue Code. According to him, the establishment of external bodies to accredit institutes or to certify individuals would not affect the deductibility of a training analysis. The rationale would still hold that the training analysis is not preparation or education for a new profession or vocation, but a procedure designed to improve one's current practice in the specialty of psychiatry, whether or not a subspecialty certification is obtained or the institute is accredited. Presumably, the rationale is the same for nonmedical candidates who have been practicing psychotherapy.

Allan D. Rosenblatt

La Jolla, CA