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.
Current Courses:
The UCI/Alteryx Tax Law & Data Analytics PracticumPrior Courses:
Careers in Tax Workshop, Federal Income Tax, International Tax, The UCI/Alteryx Tax Law & Data Analytics Practicum(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).
- March 2025
International Monetary Fund workshop: Digital Money and Taxation, Frankfurt, Germany - February 2025
Tax Speakers Series, University of San Diego, San Diego, CA - October 2024
University of Virginia Invitational Tax Conference. University of Virgina School of Law, Charlottesville, VA - September 2024
Taxation of Artificial intelligence and Big Data. University of Geneva, Geneva, Switzerland - January 2024
Should AI Impact How We Teach Tax? Methods, Pros, and Cons, American Association of Law Schools, 2024 Annual Meeting, Washington DC
- 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
- Law360: Paul Weiss Stuns Legal Industry with Trump DEI Deal*
- The Wall Street Journal: Republicans Want to Kill Tax-Reporting Rule for Some Crypto Trades
- Tax Notes Federal: Federal Hiring Freeze Quickly Hits Prospective IRS Attorneys*
- UC Irvine Law Rings in 2025 with National Leadership Roles in Law, Policy and Academia
- Bloomberg Tax: Crypto Tax Payments Get Few Takers as More States Eye Programs
- 2024-25 Intellectual Life Workshop Series
- Faculty Roundup | April 2024
- Faculty Roundup| February 2024
- 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