Noah Hertz Marks

Areas of Expertise

• Administrative Law
• Legislation
• Nonprofit Organizations Law
• Tax Law
• Taxation-Federal
• Torts

Biography

Noah Marks joined the Carolina Law faculty in summer 2025. His teaching and research interests include federal taxation, statutory interpretation, administrative law, and torts. His current research investigates lingering proposed tax regulations in the context of the IRS’s broader regulatory output, taxpayers’ choice of forum for tax controversies, and informal materials taxpayers rely on to determine their tax obligations. Marks’s work has appeared in the Boston College Law Review, the Lewis & Clark Law Review, the Journal of the American Taxation Association, and the Harvard Law & Policy Review.

Marks received his J.D., cum laude, from Harvard Law School, where he was Editor in Chief of the Harvard Law & Policy Review, and his LL.M. in Taxation from NYU School of Law. Before law school, he received a B.S. in Engineering and a B.A. in Religion from Swarthmore College, as well as an M.A. in the Hebrew Bible and Its Interpretation from the Jewish Theological Seminary of America. After law school, Marks clerked for Judge Cormac J. Carney on the Central District of California and Judge Kim McLane Wardlaw on the United States Court of Appeals for the Ninth Circuit. He also practiced transactional tax law in New York for four years at Paul, Weiss, Rifkind, Wharton & Garrison LLP, and served for a year as legal fellow in the Office of the General Counsel of the Open Society Foundations, supporting their grantmaking tax compliance. Immediately prior to joining Carolina Law, Marks was a Visiting Assistant Professor at Duke Law.