Professor Noah H. Marks will present his research at the 2026 Harvard/Stanford/Yale (HSY) Junior Faculty Forum, which will be held May 21–22 at Yale Law School. He is one of just nine legal scholars selected from law schools around the country to present at the forum.

The Harvard/Stanford/Yale Junior Faculty Forum showcases the work of junior tenure-track or tenured scholars selected through a double-blind process. It seeks to promote in-depth discussion on selected papers as well as facilitating general reflections on broader methodological issues. It also strives to foster a stronger sense of community among legal scholars, and in particular between new and veteran professors.

“I’m delighted that Noah has been selected for the HSY forum,” said Interim Dean Andy Hessick. “He is an extremely talented and dedicated scholar. He is asking important questions with an eye toward improving our laws and our legal system.”

Marks will present an article titled “Lingering Proposed Regulations.” His research focuses on the intersection of tax law and administrative law, examining various de jure and de facto sources of tax law that courts, practitioners, taxpayers, and the government turn to after exhausting statutes and regulations. “Lingering Proposed Regulations” examines one such source, tax regulations that were proposed years (and even decades) ago but have never been finalized or withdrawn. Leveraging a unique dataset of every proposed tax regulation published from 1946 through 2025, Marks demonstrates that hundreds of lingering proposed tax regulations exist. Examining them reveals that, far from being ignored or obsolete, these lingering proposals impact and influence how taxpayers structure transactions, how the IRS enforces tax law, and how courts interpret the Internal Revenue Code.

“This article highlights an important way that the IRS provides guidance and shapes behavior. It is particularly significant that leaving proposed regulations lingering indefinitely complies with existing law. I hope my article provides a foundation for examining this phenomenon across government and addressing its undesirable consequences,” said Marks. “I’m honored that ‘Lingering Proposed Regulations’ was selected for the forum, and I’m excited to present my paper and discuss it with the other participants.”