Omri Marian
Professor of Law
Expertise:
International taxation, comparative taxation, taxation of financial instruments
Background:
Omri Marian is an internationally recognized expert in international taxation, comparative taxation and taxation and the blockchain. Before joining UC Irvine School of Law, he was an assistant Professor of Law at the University of Florida where he taught in the graduate tax program. He also practiced as a tax associate in the New York office of Sullivan & Cromwell LLP. Professor Marian is frequently featured in financial media outlets. Professor Marian is the founding Academic Director of UCI Law’s Graduate Tax Program, and served in this role until 2022.
(Log in to view full course descriptions in the UCI Law Course Catalog)
- Income Taxation and the Regulation on Justices' Conduct, 110 Cornell L. Rev. (Forthcoming, 2024)
- United States National Report, in Crypto Assets: Tax Law and Policy (IBFD, forthcoming 2024).
- Common Sense Recommendations for the Application of Tax Law to Digital Assets (2023), UC Irvine School of Law Research Paper No. 2024-01, with Jillian Grennan, Tyler Menzer, and Matthew E. Foreman.
- The Inequitable Taxation of Low- and Mid-Income Performing Artists, 30 UCLA Ent. L. Rev. 47 (2023).
- Law, Policy, and the Taxation of Block Rewards, 175 Tax Notes Fed. 1493 (2022).
- Taxing Data, 47 BYU L. Rev. 511 (2022).
- June 6, 2024
Presenter, “Taxing Justices’ Gift Receipts," Law and Society Association’s Annual Meeting - April 2024
Keynote adress, 2024 Ellen Bellet Gelberg Tax Policy Lecture, “A.I., Tax and Society,” at the University of Florida Levine College of Law - March 2024
Presenter, 52nd Annual Conference of the USA Branch of the International Fiscal Association, Selected as the United States National Reporter for the 2025 Annual Convention - January 2024
Should AI Impact How We Teach Tax? Methods, Pros, and Cons, American Association of Law Schools, 2024 Annual Meeting, Washington DC - November 2023
Taxing Data, Tax Governance and Justice Workshop, a cooperation between the Faculty of Law, University of Oxford, Tilburg Law School, and the Faculty of Law, University of Lisbon (virtual) - November 2023
Taxing Data as an Instrument of Economic Digital Constitutionalism, discussant, Universita Di Trento (virtual) - October 2023
Taxation of Crypto Assets in the United States, University of São Paulo Faculty of Law’s Crypto-Assts Study Group (virtual) - July 2023
The Future of the Tax Profession, Panelist. Tax Notes’ Taxing Issues Webinar Series (07/2023).
- Appointed the United States national reporter for the 2025 77th Congress of the International Fiscal Association (IFA)
- No. 28 in TaxProfBlog’s roundup of The 50 Most Downloaded U.S. Tax Law Professors of 2023
- Bloomberg Tax: Crypto Tax Payments Get Few Takers as More States Eye Programs
- 2024-25 Intellectual Life Workshop Series
- Faculty Roundup: The latest highlights from UCI Law’s faculty
- Faculty Roundup: The latest highlights from UCI Law’s faculty
- UCI Law Professor Omri Marian Named National Reporter to the 2025 Congress of the International Fiscal Association
- TaxProf Blog: The 50 Most Downloaded U.S. Tax Law Professors Of 2023
- CoinTelegraph: A taxing obligation: Is crypto reporting ‘impossible’ under US law?
- UCI Law Leadership and Presenters at 2024 AALS Annual Meeting: “Defending Democracy”
- CoinTelegraph: Does the US have a crypto ‘tax loophole’ problem?
- Bloomberg Tax: Is Your Bored Ape NFT a Work of Art? IRS Will Have to Decide
- WU Vienna: Prof. Omri Marian was selected as the U.S. National Reporter for WU’s Crypto Assets: Tax Law and Policy
- TaxProf Blog: The 50 Most Downloaded U.S. Tax Law Professors Of 2022
- Forbes: What Taxpayers Need To Know About Digital Asset Loss Harvesting