Noah Marks
Visiting Assistant Professor of Law

Noah Marks’s primary academic interest is in the intersection of taxation and statutory interpretation. He studies how terms in the Internal Revenue Code acquire meaning, how calling federal tax laws a “Code” impacts such meaning and how the IRS gives formal and informal guidance about such meaning. His current research focuses on ways that increasingly formalistic applications of the Administrative Procedure Act have impacted IRS guidance. His work has appeared in the Lewis & Clark Law Review and in the Harvard Law & Policy Review.

Prior to joining the Duke Law faculty, Noah was an associate in the tax department at Paul, Weiss, Rifkind, Wharton & Garrison LLP in New York, where he provided tax counsel in connection with mergers and acquisitions, private investment funds, capital markets transactions and restructurings. Noah also previously worked in the Office of the General Counsel at the Open Society Foundations, assisting with tax compliance. Following law school, he clerked for the Honorable Kim McLane Wardlaw of the U.S. Court of Appeals for the Ninth Circuit and the Honorable Cormac J. Carney of the U.S. District Court for the Central District of California.

Noah received his LL.M. in Taxation for New York University School of Law and his J.D., cum laude, from Harvard Law School, where he served as Editor in Chief of the Harvard Law & Policy Review. He previously received an M.A. in The Hebrew Bible and Its Interpretation from the Jewish Theological Seminary of America and a B.S. in Engineering and a B.A. in Religion from Swarthmore College, where he was awarded the Jesse H. Holmes Prize in Religion and the McCabe Engineering Award.

 

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