Noah Marks is a tax scholar whose research examines how taxpayers and practitioners bridge the gap between the words of the Internal Revenue Code and the Treasury Regulations, on the one hand, and their transactions and situations, on the other hand. In particular, he examines various materials created by the IRS that, despite not being formal law, assign meaning to codified tax law, and he investigates the impact of various judge-made doctrines that apply alongside codified tax law. His current research includes illuminating the perplexing phenomenon of adverse Private Letter Rulings, the prevalence and impact of lingering proposed tax regulations, and the development and contours of the abandonment doctrine. His work has appeared or is forthcoming in the Boston College Law Review, the Lewis & Clark Law Review, the Journal of the American Taxation Association, and 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.
